一、什么是内部控制内部控制是靠组织的董事会成员、管理层和其他员工实现的过程。目的是为了合理地保证:(1)经营的效率性和效果性;(2)财务报告的可信性;(3)对有关法律、规章的遵循性。这些听起来可能很复杂,但是如果董事会、高级主管甚至部门主管能合理地保证:(1)理解组织、分部与部门的预期经营目标;(2)报出的财务状况或月份预算报告包含有可靠的数据;(3)有关法规的遵循情况。那么,内部控 I. What is internal control? Internal control is achieved through the organization’s board members, management and other employees. The purpose is to reasonably guarantee: (1) the efficiency and effectiveness of the operation; (2) the credibility of the financial report; (3) the compliance with relevant laws and regulations. These may sound complicated, but if the board of directors, senior executives or even department heads can reasonably guarantee: (1) understand the expected operating objectives of the organization, divisions and departments; (2) the reported financial status or monthly budget report contains Reliable data; (3) Compliance with relevant laws and regulations. Then, internal control