内部控制是指一个单位的各级管理层为了保护其经济资源的安全、完整,确保经济和会计信息的正确、可靠,协调经济行为,控制经济活动,利用单位内部分工而产生的相互制约、相互联系的关系,形成一系列具有控制职能的方法、措施、程序,并予以规范化、系统化,使之成为一套严密的、较为 Internal control refers to the mutual restraint and mutual effect of the use of part of the work within a unit in order to protect the safety and integrity of its economic resources, ensure the correctness and reliability of economic and accounting information, coordinate economic activities, control economic activities, and protect the integrity and security of its economic resources. The relationship between contacts forms a series of methods, measures, and procedures with control functions, and they are standardized and systemized, making them a set of strict and comparative