按照内部会计控制标准，企业是内部会计控制的组织者，实施者和检查者。由于

According to internal accounting control standards, the enterprise is the organizer, implementer and inspector of internal accounting control. Since the internal accounting control of the enterprise has the characteristics of the whole process of daily supervision, it is necessary to establish and improve the supervision system of the internal accounting control of the enterprise to ensure the effective implementation of the internal control. The internal accounting control supervision system is composed of the internal audit supervision department and the external social supervision department. Generally speaking, the inspection and evaluation of the internal accounting control of the enterprise are done through the internal audit of the enterprise. The internal audit department evaluates and manages the internal accounting control of the enterprise based on the implementation of the enterprise's internal accounting control and management system, so as to play the role of supervision and inspection. Accounting firms and audit firms should strengthen compliance testing of the company's internal control system, help companies establish and improve corresponding measures and systems as much as possible, point out loopholes in management, and fully perform their functions.

According to the internal accounting control standards, the enterprise is the organizer, implementer and inspector of internal accounting control. Because the internal accounting control of enterprises has the characteristics of the whole process of daily supervision, it is necessary to establish and improve the supervision system of internal accounting control to ensure the effective implementation of internal control. The internal accounting control supervision system consists of internal audit supervision department and external social supervision department. In general, the inspection and evaluation of internal accounting controlise is done through internal audit of the enterprise. The internal audit department evaluates and manages the internal accounting control in accordance with the implementation of the internal accounting control and management system, so as to play the role of supervision and inspection. The accounting firm and the auditing firm should strengthen the compliance test of the internal control system of the enterprise, help the enterprise to establish and perfect the corresponding measures and systems as far as possible, point out the loopholes in management, and give full play to its functions.

According to the standard of internal accounting control, enterprises are organizers, implementers and inspectors of internal accounting control. Due to the characteristics of the whole process of daily supervision, it is necessary to establish and improve the supervision system of internal accounting control to ensure the effective implementation of internal control. The supervision system of internal accounting control consists of internal audit supervision department and external social supervision department. Generally speaking, the inspection and evaluation of the internal accounting control of enterprises are completed through the internal audit of enterprises. The internal audit department evaluates and manages the internal accounting control of the enterprise according to the implementation of the internal accounting control and management system of the enterprise, so as to play the role of supervision and inspection. Accounting firms and audit firms should strengthen the compliance test of the internal control system of enterprises, help enterprises to establish and improve the corresponding measures and systems as much as possible, point out the loopholes in management, and give full play to their functions.