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文章提出了企业内部控制的评价应由内部审计独立执行,以保证企业各项内部控制措施得以有效实施,督促企业不断改进和完善内部控制,实现对内部控制体系的“再控制”。在内审评价的基础上指明了开展内控评价的途径,提出建立内部控制评价的长效机制,是企业防范风险的防火墙。
The article puts forward that the evaluation of internal control of an enterprise should be carried out independently by internal auditing so as to ensure the effective implementation of all internal control measures of the enterprise and urge the enterprise to continuously improve and perfect its internal control so as to realize “re-control” of the internal control system. On the basis of the internal audit evaluation, it points out the ways to carry out the internal control assessment and puts forward the long-term mechanism to establish the internal control assessment, which is the firewall for enterprises to guard against risks.