近年来,国内外公司财务丑闻与舞弊案例层出不穷,使得投资者、公司员工及其他利益相关者不断遭受损失。其中比较著名的有美国的安然事件、世界通讯案件,国内的琼民源、银广厦等上市公司会计信息造假案、中航油新加坡公司违规炒作油品案,这些案件都暴露出企业的一个致命弱点,就是内部控制薄 In recent years, there have been an endless stream of financial scandals and frauds at home and abroad, which have caused continuous losses to investors, employees and other stakeholders. One of the more famous cases of Enron Incident in the United States, world communications, the domestic Qiong Minyuan, Yin Guangsha and other listed companies accounting information fraud case, CAO Singapore companies speculation violations of oil products, these cases are exposed a fatal enterprise Weaknesses, is the thin internal control