Academic Journal of Business & Management, 2024, 6(1); doi: 10.25236/AJBM.2024.060118.
Chen Yuxi, Tang Yuan, Li Xiaoqing
Sichuan University of Science & Engineering, Zigong, China
After decades of development, internal control has gradually formed a relatively complete framework. Domestic and foreign scholars also have endless research on internal control. With the continuous expansion and deepening of the research, the importance of internal control for modern enterprises is undoubtedly revealed. This paper summarizes the definition and framework of internal control and the aspects of internal control defects and economic consequences, in order to have a deeper understanding of internal control.
Internal control; Framework; Defect disclosure; Economic consequences
Chen Yuxi, Tang Yuan, Li Xiaoqing. Enterprise Internal Control: Review of Domestic and Foreign Studies. Academic Journal of Business & Management (2024) Vol. 6, Issue 1: 127-132. https://doi.org/10.25236/AJBM.2024.060118.
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