本篇文章首先对企业内部控制的作用进行阐述,从内部控制意识淡薄、缺少完善的内部控制体系、内部控制方式单一、内部审计不到位四个方面入手,对企业内部控制失效的主要因素进行解析,并以此为依据,提出企业内部控制失效的改进措施。希望通过本文的阐述,可以给相关领域提供些许的参考。 This article first elaborated on the role of internal control of enterprises, starting with the lack of internal control awareness, the lack of a sound internal control system, a single internal control method, and internal auditing in place. It analyzed the main factors that led to the failure of internal control. , And based on this, put forward improvement measures for the failure of internal control of the company. I hope that through this article’s explanation, I can provide some reference for related fields.