目录财政部解读《企业内部控制评价指引》........................................................................................2一、内部控制评价概述....................................................................................................................2（一）内部控制评价的作用....................................................................................................2（二）内部控制评价的对象....................................................................................................3（三）内部控制评价的原则....................................................................................................3（四）内部控制评价的组织形式和职责安排.........................................................................31、内部控制评价的组织形式..........................................................................................42．有关方面在内部控制评价中的职责和任务。...........................................................4二、关于内部控制评价的内容........................................................................................................5三、关于内部控制评价的程序........................................................................................................6（一）内部控制评价的一般程序............................................................................................61．准备阶段......................................................................................................................62．实施阶段......................................................................................................................63．汇总评价结果、编制评价报告阶段...........................................................................64．报告反馈和跟踪阶段..................................................................................................7（二）内部控制评价的频率....................................................................................................7（三）内部控制评价的方法....................................................................................................71．个别访谈法..................................................................................................................72．调查问卷法..................................................................................................................73．穿行测试法..................................................................................................................84．抽样法..........................................................................................................................85．实地查验法..................................................................................................................86．比较分析法..................................................................................................................87．专题讨论法..................................................................................................................8四、内部控制缺陷的认定................................................................................................................8（一）内部控制缺陷的分类....................................................................................................9（二）内部控制缺陷的认定标准.......................................................
