根据控制点的不同，可以分为外部控制倾向和内部控制倾向两种人格特征。内外控取向受个人期望所影响，即对某行为将会导致某特别的强化之期望，每个人对行为导致强化的期望不同，有些人将事件的原因和控制归于自己的力量，这些人被称为内控者（internal locus of control 或 internals）。
在过去活动中，解释水平效应不受心理控制源的影响，内控者与外控者的解释水平效应无明显区别；
In the past activities, locus of control doesn't affect the effect of construal level, and there are no difference between internal locus of control ones and external locus of control ones;
探讨企业管理者为了实现既定目标，实施内控审计工作的内涵、组织结构、主体环境和客观环境及其评价标准。
In order to realize the certain objects, the connotation, organizing structure, subject environment and objective environment with its evaluation standard of inner controlling audit are discussed.
本文讲述了内部审计和内控管理的概念，区别，二者之间的关系以及存在的问题。
The thesis describes the concept, difference and relationship between the internal auditing and internal control. The existing problems are also illustrated.
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