通过对内部控制进行测试与评价,能够找出内控缺陷和漏洞,为行政事业单位改善其内部控制提供方向和依据。为了使内控测评工作得到有效开展,行政事业单位应当针对其内控测评的缺陷采取相应的优化措施,设置合理的内控标准,科学运用测评方法,并建立完善的内控测评管理体系。 Through the testing and evaluation of internal control, we can find out the defects and loopholes in internal control and provide the direction and basis for the administrative institutions to improve their internal control. In order to effectively carry out the internal control evaluation work, the administrative institutions should take corresponding optimization measures in view of the defects of their internal control evaluation, set up reasonable internal control standards, apply the evaluation methods scientifically and establish a sound internal control evaluation management system.