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一、内部控制有效性研究内部控制的有效性是指为实现企业的相关目标,内部控制所能提供的保证程度或水平。其为内部控制的核心,如果一种内部控制制度不能达到有效的控制,那么这种内部控制制度就形同虚设,不具有任何实际的意义。KMPG在其1999年出版的《内部控制:实务指南》中指出,内部控制的有效性由设计和实施两方面的有效性构成,而内部控制的有效性又是一个持续的过程而非时点。企业内部控制的有效性是指企业建立与实施的内部控制能够为内部控制有
I. Study on the Effectiveness of Internal Control The effectiveness of internal control refers to the extent or level of assurance provided by internal control in order to achieve the relevant objectives of the enterprise. It is the core of internal control. If an internal control system can not achieve effective control, then the internal control system is invalid and has no practical significance. KMPG pointed out in its Internal Control: A Practical Guide published in 1999 that the effectiveness of internal control is composed of both effectiveness in terms of design and implementation, and that the effectiveness of internal control is an ongoing process rather than a timing point. The effectiveness of internal control refers to the internal control that the establishment and implementation of an enterprise can have for internal control