一、内部会计控制目标回顾1958年,美国审计程序委员会发布的第29号审计程序公报将内部控制分为内部会计控制和内部管理控制,其中,内部会计控制指为保证资产安全性和会计信息可靠性所采取的措施。1992年,国际组织高级审计协会下属的内部控制标准委员会颁布的《内部控制指引》把 I. Review of Internal Accounting Control Objectives In 1958, the United States Auditing Procedures Commission released No. 29 Auditing Procedures Bulletin dividing internal control into internal accounting control and internal management control. Among them, internal accounting control refers to the internal control of assets to ensure the safety of assets and the reliable accounting information Sexual actions taken. In 1992, the Internal Control Standards promulgated by the Internal Control Standards Committee under the Institute of Senior Audit of the International Organization