内部控制制度的设计,就是为了实现组织内部控制的目标而选择采取的一些方法、措施。包括:组织规划控制设计、授权批准控制设计、预算控制设计、实物控制设计、成本控制设计、风险控制设计和审计控制设计。一、组织规划控制设计组织规划控制主要包括两个方面:1.不相容职务相分离 The design of the internal control system is just some of the methods and measures that have been chosen for the purpose of achieving internal control within the organization. Including: organizational planning control design, authorization approval control design, budget control design, physical control design, cost control design, risk control design and audit control design. First, the organizational planning control design organizational planning and control mainly includes two aspects: 1. Incompatible job phase separation