１．控制目标。在实际工作中，管理人员和审计人员总是根据控制目标，建立和评价内部控制。因此，设计评价标准模式，首先应根据经济活动的内容特点和管理要求提炼内部控制目标。２．控制点。各项控制目标分别需要通过若干相应的控制因素予以实现，而这些控制因素作用的发挥， 1. Control objectives. In practice, managers and auditors always establish and evaluate internal controls based on control objectives. Therefore, the design of evaluation criteria model, first of all should be based on the economic activities of the content characteristics and management requirements of internal control objectives. 2. Control points. The control objectives need to be achieved through a number of corresponding control factors, and the role of these control factors play,