After combing the internal control research literature in recent years, it is found that the internal control quality of the company is still the research hotspot of scholars, mainly focusing on the influencing factors and economic consequences of the internal control quality. Relevant research conclusions prove that macro policies and corporate characteristics affect the quality of internal control. At the same time, with the continuous innovation and application of internal control system, internal control, as an effective means to alleviate agency problems, plays a role in promoting the development of the company.
internal control; influence factor; economic consequences
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