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。
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