1 Introduction
It is generally believed that an internal control system reduces risks and helps firms ensure the reliability of financial statements and compliance with laws and regulations. So, an increasing number of business failures and some widely publicized frauds have encouraged firms to put more emphasis on their internal control systems, which are specific to their particular operating environment. Management is under increased pressure to enhance the effectiveness of internal control and to effectively communicate this to the board of directors and shareholders. Reference groups like auditors, suppliers and customers are also interested in internal controls since they may affect long-term confidence in reporting, accountability and in the corporate form of organization.
Despite the fact that internal control is an essential factor affecting the firm, the evidence of the actual performance of an internal control structure within the organizational environment is almost non-existent, and the topic relatively unexplored by researchers, as noted by Kinney. The professional literature on internal control has made progress toward developing international control frameworks, but so far the amount of internal control research is limited. Selto and Widener analyze published research and professional articles and find that there were fewer internal control topics in the management control research literature than in practical literature. Increasing emphasis on the role played by internal control in business, and the lack of existing research, creates new research needs and opportunities.



1 簡介
人們普遍認為，內(nèi)部控制制度能幫助企業(yè)降低風險、保證財務(wù)報表的可靠性和加強對法律法規(guī)的遵守。因此，一些企業(yè)的倒閉現(xiàn)象和一些欺詐行為的廣泛宣傳逐漸增加，針對企業(yè)特定的經(jīng)營環(huán)境，從而使企業(yè)對內(nèi)部控制制度更加重視。有效地管理對加強企業(yè)內(nèi)部控制的有效性，并有效地傳達給董事會和股東具有更大的壓力。例如審計人員、供應(yīng)商、顧客跟內(nèi)部控制也有關(guān)系，因為它們可能影響長期財務(wù)報告的可信度、管理人員的責任和企業(yè)的組織形式。
盡管內(nèi)部控制是影響公司的一個重要因素，證據(jù)表明，內(nèi)部控制結(jié)構(gòu)的實際表現(xiàn)在組織結(jié)構(gòu)中是不存在的。正如金尼所提到的那樣，該議題還未被研究人員所開發(fā)。關(guān)于內(nèi)部控制的專業(yè)文獻對于發(fā)展國際管制框架已經(jīng)取得了一定的進展，但迄今為止，內(nèi)部控制研究的數(shù)量是有限的。Selto和Windener出版的研究和分析的專業(yè)文章，發(fā)現(xiàn)在管理控制的研究中，關(guān)于內(nèi)部控制專題的文學(xué)比實際文學(xué)少。人們越來越重視內(nèi)部控制業(yè)務(wù)發(fā)揮的作用，缺乏現(xiàn)有的研究，所以建立新的研究需要和機會是當務(wù)之急。