关键词: 内部控制,内部控制假设（前提）

Abstract: The internal control hypothesis (promise) is the foundation of the theory and practice of internal control, but at present the research on it is almost blank. In the absence of sufficient reliability of internal control hypothesis (premise), the effective operation of the internal control system must take some appropriate remedial measures. These include the dynamic separation of incompatible duties, the minimized residual risks of internal control, the sturdily performed self-evaluation of internal control, and so on.

Key words: internal control; internal control hypothesis (premise)