内部控制制度是企业管理者为了实现管理目标、更好地完成受托经济责任,兼顾内部控制法规,借鉴内部控制标准对管理活动进行制度化的一种行为。内部控制法规是立法机构或部门为了外部人的利益、保证管理者更好地实现受托管理责任,对企业管理行为的一种约束。内部控制标准是会计职业团体为了更好地履行审计责任、适应现代审计技术需要开发的、用以评价内部控制有效性的一种标准。三者共同构 The internal control system is an act of corporate managers to institutionalize management activities in order to achieve management goals, better fulfill financial responsibility for trusteeship, take into account internal control laws and regulations, and draw on internal control standards. Internal control laws and regulations are legislative bodies or departments that, for the benefit of outsiders, ensure that managers can better fulfill their fiduciary management responsibilities and are a constraint on corporate management practices. The internal control standard is a standard developed by the accounting professional body to better perform its auditing responsibilities and meet the needs of modern auditing techniques and to evaluate the effectiveness of internal control. Three common structures