中文摘要：

企业有效的内部控制是为相关目标提供合理保证的内部控制。鉴于这种特点，适当的内部控制评价方法必须满足一定的条件。从目前的情况来看，评价企业内部控制的方法总体上可以分为详细评价法和风险基础法两种，风险基础法相对来说具有更高的成本效益和效率。政府监管部门应当规范风险基础的评价方法，引导企业管理层和注册会计师应当实施风险基础的方法来评价和审计内部控制。

英文摘要：

The effective internal control provide reasonable assurance for relevant objectives. The evaluation method of internal control effectiveness must satisfy some principles. Now there are two methods for evaluation of internal control-risk-based method and detail method, and the former has higher effectiveness and efficiency. Government should provide internal control standard and principle-based guidance for the evaluation, and the manager and the CPA should apply the risk-based method to evaluate internal control.