内部控制评价的比较分析

本文认为,根据评价主体的不同,内部控制评价可以分为外部评价和内部评价,具体有会计报表审计中的内部控制评价、内部控制审核、内部审计人员对内部控制的评价和内部控制自我评估。不同主体对内部控制的评价在目标、范围、方法、内容和程序等方面存在差异,本文比较分析它们之间的差异,对内部控制评价的未来发展趋势进行展望。

Comparison and Analysis on Internal Control Evaluation

According to different subjects, internal control evaluation can be divided into external evaluation and internal evaluation,including internal control evaluation in financial statements auditing, internal control examination, and internal control evaluation by internal auditors and internal control self-assessment. Different subjects' internal control evaluation has different goal, range, method, content and procedure. This paper prospects the future development trend of internal control evaluation by comparing and analyzing their differences.