In the theory part, the concept evolvement, content, principle of design, and appraisal of system of internal control are presented.
理论部分主要是介绍内部控制的概念演化、内部控制的内容、内部控制的设计原则、及对内部控制体系的评价。
According to report COSO, surroundings of internal control and appraisal of risks are the keys to improve efficiency and effect of internal control.
据COSO报告，环境和风险评估是提高企业内部控制效率和效果的关键。
The synthesis assessment to internal control is a kind of method which is based on the on appraisal the above two stage.
综合性内部控制评价是在上述两个评价的基础上进行评价。
The third part introduces internal control system fuzzy appraisal theory using fuzzy appraisal theory.
第三部分，阐述内部控制模糊评价理论。
An appraisal index system of the fitness of the internal control to strategy and the comprehensive fuzzy assessment model are constructed in the paper.
本文构建了内控制度战略适应性的评价指标体系，建立了模糊综合评价模型，并给出了相应的实例。
Taking a wide view of internal control failures at home and abroad, most enterprises had internal control, but control self appraisal did not play its due role in re-controlling.
内部控制自我评价作为内部控制的再控制手段，是内部控制目标得以实现的必要环节。
Taking a wide view of internal control failures at home and abroad, most enterprises had internal control, but control self appraisal did not play its due role in re-controlling.
内部控制自我评价作为内部控制的再控制手段，是内部控制目标得以实现的必要环节。
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