内部控制是企业经营过程的一部分,并与经营管理融合在一起,而不是凌驾于企业的基本活动之上,它保证经营达到预期的效果,并监督企业经营过程的有效进行。内部控制只是管理的一种工具,并不能取代管理。 Internal control is part of the business process and is integrated with business management rather than over the basic activities of the company. It ensures that the business achieves the desired results and oversees the effective operation of the business. Internal control is just a tool of management and can not replace management.