内部控制概念的演变大致可划分为内部牵制、内部控制、内部控制结构和内部控制整体框架四个历史阶段。其中,将内部控制分为内部会计控制和内部管理控制两个部分,并将内部会计控制与保护资产的安全完整和财务记录的可靠性直接联系在一起,认为内部会计控制是组 The evolution of the concept of internal control can be roughly divided into four historical stages: internal containment, internal control, internal control structure, and overall internal control framework. Among them, the internal control is divided into two parts: internal accounting control and internal management control, and the internal accounting control is directly linked with the safety integrity of the protected assets and the reliability of the financial records. It is considered that the internal accounting control is a group.