内部控制在经济社会中也发挥着越来越重要的作用,也成为国内外学者和专家研究和讨论的重要课题之一。而内部控制也在经济的发展中逐渐发展完善。发挥着其自身的重要目的,即帮助组织改善经营管理水平,不断提升经济效益,最终实现组织目标。而企业内控评价的最终目标是保证企业内控体系得以持续、有效的改进,这就要求审计人员通过对企业内控中关于制度安排的合理性、体系结构的健全性和执行绩效的有效性进行自我评价,从而建立并不断加强企业内控体系。笔者在对大型国企A公司情况进行调查后,对A公司货币资金及生产循环关键控制点进行设计。 Internal control also plays an increasingly important role in the economy and society. It has also become one of the important topics for scholars and experts at home and abroad to study and discuss. The internal control also gradually developed and perfected in the economic development. To play its own important purpose, that is, to help organizations improve their management level, and constantly improve economic efficiency, and ultimately achieve organizational goals. The ultimate goal of enterprise internal control evaluation is to ensure the continuous and effective improvement of the internal control system of the enterprise, which requires the auditors to self-evaluate the validity of the system arrangement, the soundness of the system structure and the effectiveness of the performance in the internal control of the enterprise , So as to establish and continuously strengthen the internal control system. After investigating the situation of Company A of a large state-owned enterprise, the author designs the key control points of Company A’s monetary fund and production cycle.