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近年来,加强企业内部控制和企业文化建设都越来越为理论界和实务界所关注,而内部控制与企业文化之间的关系更是成为学者们讨论的热门话题。本文从企业文化在内部控制中的作用角度来探讨二者联系,建议将企业文化嵌入内部控制设计中,并贯彻于内部控制运行、内部控制评价和内部控制审计这三方面,使内部控制更加有效。
In recent years, more and more attention has been paid to both theoretical and practical aspects to strengthen internal control and corporate culture, and the relationship between internal control and corporate culture has become a hot topic for scholars to discuss. This article explores the relationship between the two from the perspective of the role of corporate culture in internal control. It is suggested that enterprise culture should be embedded in the design of internal control and implemented in three aspects: internal control operation, internal control evaluation and internal control audit, which will make internal control more effective .