A引言尽管内部控制理论不断完善,世界各地的财务丑闻事件仍然频频见诸于媒体。人们一直将防范会计信息失真的希望寄托于构建一个设计完美的内部控制,然而事实给了人们一记重拳。绝大多数情况下,是组织内“人”的行为偏离了内部控制,而不是缺乏一个健全的内部控制导致了会计信息 A Introduction Despite the continuous improvement of internal control theory, financial scandals around the world are still frequently seen in the media. People have always pinned their hopes of preventing distortion of accounting information in building a well-designed internal control, yet the facts have given people a punch. In the vast majority of cases, the behavior of “people” within the organization deviates from internal control rather than the lack of a sound internal control that has led to accounting information