Components of Internal Control内部控制的要素Internal control consists of five integrated components. 内部控制包括五个相关关联的要素。Control Environment 控制环境The control environment is the set of standards, processes, and structures that provide the basis for carrying out internal control across the organization. The board of directors and senior management establish the tone at the top regarding the importance of internal control including expected standards of conduct. Management reinforces expectat
