内部控制整体框架理论认为,内部控制整体架构主要由控制环境、风险评估、控制活动、信息与沟通和监督五项要素构成。建立内部控制体系,就是将理论框架与本企业或单位经营管理业务有机的结合,形成一套覆盖本企业或单位全部业务、规范运行、有效管理的控制体系。 The overall framework of internal control theory believes that the overall structure of internal control is mainly composed of five elements: control environment, risk assessment, control activities, information and communication and supervision. The establishment of an internal control system means that the theoretical framework should be organically integrated with the business operation of the enterprise or unit to form a control system that covers all operations of the enterprise or unit and that is regulated and operated and effectively managed.