内部控制 会计控制与内部审计

Internal Control、Accounting Control and Internal Auditing

内部控制是由于内部管理的需要而产生和发展的;内部控制是提供合理保证的过程,它包括控制环境、风险评估、控制活动、信息与沟通、监控等五个相互联系的要素;设计内部控制应遵循的两个主要原则是:既相互牵制又相互协调配合原则、成本效益原则;会计控制是内部控制的一种最重要手段;会计控制的途径有三个:基础控制、牵核控制和实物控制.内部审计既是内部控制的一个不可或缺的组成部分,又是对内部控制的控制.

Internal Control is generated and developed in accordance with the need of internal demand; Internal control is the process of providing reasonable insurance. It includes 5 related factors: controling enviorment, risk evaluation, controling activities, information and communication, supervision and control, the 2 main principle for designing internal control are the principle of mutual pinning down and mutual cooperation, the one of cost efficiency; Accounting control is the most important measure of internal control; There are 3 ways for accounting control: basic control, diversing core control and physical control, Internal audit is part of internal control,and also the control of internal control as well.