1、从管理学的产生与发展过程看内部控制。管理活动与思想开始正式提出并重点针对企业经营活动是在工业革命之后,工业革命创造了新的社会政治、经济、文化环境,为管理提出了新的重大课题。把管理作为一门科学对其进行研究并形成著作是在二十世纪初。1911年,美国著名管理学家弗 1, from the management of the emergence and development process of internal control. Management activities and ideas began to be formally put forward and focused on the business activities of enterprises. After the industrial revolution, the industrial revolution created a new social, political, economic and cultural environment and put forward new major issues for management. To study management as a science and to form a book was in the early twentieth century. In 1911, the famous American management phifer