The internal control mechanism development of enterprises to meet practical needs
Published: July 30, 2026
Abstract
Internal control plays an important role in organizations in general and enterprises in particular. Building a scientific and effective internal control mechanism will help businesses limit risks, improve their business efficiency and competitiveness, and achieve their business goals. This paper summarizes the basic contents of internal control, the benefits of internal control, and notes for enterprises when they develop their internal control mechanism in the context of the Industrial Revolution 4.0.
Keywords
internal controlenterpriseCOSO
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