现代企业的特征之一就是运用制 度基础审计方法。在实务中注册会计师审计会计报表等会计资料之前，必须对内部控制做足够的了解，其目的是为了评价控制风险，以规范进一步的测试程序。 那么何谓“内部控制”呢？有人将“内部控制”狭义地理解为公司为防止员工利用职务之便进行 One of the characteristics of modern enterprises is the use of system-based audit methods. In practice, certified public accountants audit accounting statements and other accounting information, we must make adequate understanding of internal control, the purpose is to evaluate the risk control in order to standardize further testing procedures. So what is “internal control”? Someone refers to “internal control” in a narrow sense as a way for a company to prevent employees from using their positions