简析现代内部控制评审

摘要

The internal control review should be done in the following points: exploring further control review, improving internal audit value, enhancing examination and evaluation on internal control design procedure, control key control procedures, evaluating on the fulfillment of internal control and conducting a comprehensive evaluating focusing on the internal control system%开展内部控制评审工作应从以下几方面着手：探索高层控制评审，提升内部审计价值；加强对内部控制设计层面的审查和评价；把握关键控制环节，对内部控制的执行情况进行评价；着眼于企业内部控制体系进行全面评价。