对内部控制的监督和评价,是优化内部控制自我监督机制的一项重要制度安排,是内部控制的重要组成部分,与内部控制的建立、实施,共同构成有机循环。本文重点探讨了内部控制评价循环中的评价目标、评价标准、评价指标和评价方法之间的关系,及其内部控制评价要素体系的构建。 The supervision and evaluation of internal control is an important institutional arrangement for optimizing self-monitoring mechanism of internal control. It is an important part of internal control and forms the organic cycle with the establishment and implementation of internal control. This paper focuses on the evaluation objectives, evaluation criteria, evaluation indicators and evaluation methods in the cycle of internal control evaluation and the construction of the internal control evaluation system.