浅谈企业内部控制的局限性及弥补措施

结合实践，运用企业内部控制理论，从行使控制职能的管理人员滥用职权、不相容职务的人员相互串通作弊、行使控制职能的人员素质、成本效益问题、环境的变化等五个方面对内部控制的局限性进行了系统分析，从中引发弥补企业内部控制局限性的思考，即对企业内部控制的各个层次进行目标调整；采取工作轮换制；加强对人力资源的管理；关注新形势，不断创新内部控制制度；切实加强企业对内控的认识，真正发挥内部审计的作用。对企业内部控制的动态性、企业内部控制审计的重要性作了讨论。

On the Limitations and the Countermeasures of Internal Control of Businesss

According to practice , using the theory of internal control , analyse the limitation of internal control from manager abusing right, staff member fraud and quality, cost - benefit and invironment change. Thinking some countrmeasure to dealwith the limitation, that is to adjust goal of different level, practising work alternation, srenthening the management of human resource, innovating internal control sysytem and strenthening the internal audit.