内部控制包括五大要素:内部控制环境、风险评估、控制活动、信息沟通和内部监督。内部控制环境是首要因素,在内部控制中发挥着重要作用,是其它因素发挥作用的基础。 The internal control consists of five elements: the internal control environment, risk assessment, control activities, information communication and internal supervision. The internal control environment is the primary factor, playing an important role in internal control and the basis for the other factors to play a role.