关键词: 执行有效,目标实现程度,重大缺陷,合理保证

Abstract: The designing efficiency should serve the performing efficiency throughout the steps of identification of the internal control efficiency. As for the methods for the identification, the positive identification based on the idea of “goal achieving” is more aligned with the connotation of the internal control efficiency than the negative identification based on the idea of “significant defect”. As for the scope of identification, the goal of internal control should be divided into two levels: the reasonable assurance level and the realization promoting level.

Key words: performing effectiveness; degree of realized goal; significant defect; reasonable assurance