由于内部控制与审计有着共同的理论基础,内部控制发展与审计模式存在内在的逻辑关系,使得审计模式不断变革并促使内部控制逐步完善。笔者认为,应当进一步完善内部控制系统,使其适应审计模式的发展。本文针对内部控制的不足提出相应的改进建议,并指出了内部控制的发展趋势。 Due to the common theoretical basis of internal control and auditing, there is an inherent logical relationship between the development of internal control and the mode of auditing. As a result, the auditing mode is continuously changed and the internal control is gradually improved. The author believes that we should further improve the internal control system to adapt to the development of the audit model. In this paper, some suggestions for improving the internal control are put forward, and the development trend of internal control is pointed out.