论内部控制与审计

内部控制是现代企业管理的一个概念范畴，它的发展大致经历了四个阶段，内部控制概念的每一次扩展都对审计产生了重大影响，形成了审计与内部控制相互依赖、相互促进的关系，审计以内部控制为基础，内部控制评价的结果被广泛运用于审许中。

On the Internal Controlling and Auditing

The internal controlling is a concept category of administration of modern enterprises. Its development roughly goes through four stages. Each expansion of the concept of the internal controlling has exerted a great influence on auditing, and has formed the relation of interdependent and mutual promotion between auditing and the internal controlling. Auditing is based on the internal controlling. The results of the evaluation of the internal controlling have been applied to auditing extensively.