The internal control is the main managerial means for the enterprise to realize the organization target.
内部控制是企业实现组织目标的主要管理手段。
Finally, judgement on the internal control should be run through the managerial audit.
对内部控制的评审应贯穿管理审计的始终。
Comparing with these two methods, the research on internal control from managerial prospect has more practical significances.
比较而言，管理视角的内部控制研究更有现实意义。
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