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要阐述了当前内部控制评价存在的问题和评价的标准,并根据这些问题提出建立完善的内部控制评价机制应遵循的原则和程序,希望为企业完善内部控制评价机制提供参考。
It expatiates the problems and evaluation standards of the current internal control evaluation and puts forward the principles and procedures to be followed in establishing the perfect internal control evaluation mechanism based on these problems and hopes to provide reference for the enterprises to improve the internal control evaluation mechanism.