内部控制环境 [审计] internal control environment
- 本研究主要探讨企业的组织文化及内部控制环境对企业落实内部控制之影响。
This research mainly discuss about how the organization culture and its internal control environment influence the internal control of the enterprise. - 企业管理者存在着管理动力不足和淘空企业的现象,这在很大程度上是内部控制环境出了问题。
The phenomenon that the managers run an enterprise without enough impetus and that they swallow it up, resulted from by inner controllable environment in a great degree. - 通过对内部控制环境的界定,分析了企业在内部控制方面存在的缺陷,并探讨了这些缺陷存在的原因。
Through the definition of internal control environment, this paper analyzes the defects existing in internal control of enterprise, and analyzes the reasons of the existence of these defects.