摘要
现代审计的一个重要特征就是在研究和评价被审单位内部控制系统的基础上进行审计。合理、有效的内部控制系统由内部控制目标、内部控制程序和内部控制环境三要素组成。内部控制目标是系统存在的客观依据；内部控制程序是为实现系统目标而建立的运作程序和约束机制；内部控制环境则是系统运行的外在影响因素。
An important feature of modern editing is that it is based on the rese arch and evaluation of internal control system of the audited entities. A reason able and efficient internal control system consists of internal control objectiv es, procedures and environment. The objectives are the basis of the internal con trol, the internal control procedures are the operative and binding mechanism for achieving the objectives and the environment is the external factors affecting the system.
出处
《五邑大学学报（社会科学版）》
2002年第1期63-66,共4页
Journal of Wuyi University(Social Sciences Edition)
