Abstract: internal control is an accounting procedure or system designed to promote efficiency or assure the implementation of a policy or safeguard assets or avoid fraud and error. Internal Control is a major part of managing an organization. It comprises the plans, methods, and procedures used to meet missions, goals, and objectives and, in doing so, support performance-based management. Internal Control which is equal with management control helps managers achieve desired results through effective stewardship of resources. Internal controls should reduce the risks associated with undetected errors or irregularities, but designing and establishing effective internal controls is not a simple task and cannot be accomplished through a short set of quick fixes. In this paper the concepts of internal controls and different aspects of internal controls are discussed.

Keywords: Internal Control, management controls, Control Environment, Control Activities, Monitoring

1. Introduction
The necessity of control in new variable business environment is not latent for any person and management as a response factor for stockholders and another should implement a great control over his/her organization. Control is the activity of managing or exerting control over something. he emergence and development of systematic thoughts in recent decade required a new attention to business resource and control over this wealth. One of the hot topic a bout controls over business resource is analyzing the cost-benefit of each control.
摘要 ：內(nèi)部控制是會(huì)計(jì)程序或控制系統(tǒng)，旨在促進(jìn)效率或保證一個(gè)執(zhí)行政策或保護(hù)資產(chǎn)或避免欺詐和錯(cuò)誤。內(nèi)部是一個(gè)組織管理的重要組成部分。 它包括計(jì)劃、方法和程序使用，以滿足任務(wù)，目標(biāo)和目的，并在這樣做，支持基于業(yè)績(jī)的管理。 內(nèi)部控制是管理階層的平等與控制可以幫助管理者實(shí)現(xiàn)資源的預(yù)期的有效管理的結(jié)果通過(guò)。內(nèi)部控制應(yīng)減少或違規(guī)錯(cuò)誤的風(fēng)險(xiǎn)關(guān)聯(lián)未被發(fā)現(xiàn)的，但設(shè)計(jì)和建立有效的內(nèi)部控制不是一個(gè)簡(jiǎn)單的任務(wù)，不可能是一個(gè)實(shí)現(xiàn)通過(guò)快速修復(fù)短套。在此討論了內(nèi)部文件的概念的不同方面的內(nèi)部控制和管制。
關(guān)鍵詞 ：內(nèi)部控制，管理控制，控制環(huán)境，控制活動(dòng)，監(jiān)督

1、 介紹
環(huán)境需要新的業(yè)務(wù)控制變量不為任何潛在的股東和管理人士的響應(yīng)因子為1，另外應(yīng)執(zhí)行/她組織了一個(gè)很大的控制權(quán)。 控制是管理活動(dòng)的東西或以上施加控制。思想的產(chǎn)生和近十年的發(fā)展需要有系統(tǒng)的商業(yè)資源和控制這種財(cái)富一個(gè)新的關(guān)注。 主題之一熱一回合管制的商業(yè)資源是分析每個(gè)控制成本效益。