摘要：Internal control system is very important for companies. Prevailing system ofinternal control within an entity is a factor that determines the reliability offinancial reporting produced by the entity. In general, the auditor should gain anunderstanding of internal control systems the clien for audit planning. Cash ishighly liquid assets and has no identity of ownership, therefore it must besupported by the internal control system of good cash in order to preventmisuse, fraud or inaccuracies. In scientific writing, the writer has tried todocument the client's understanding of internal control by using internal controlquestionnaires and system flowchart (flowchart).. In addition, a very importantelement in the system of internal control are human beings who execute it, anhonest and expert employees will be able to perform the job effectively andefficiently. For authors suggest that in a company, need to be invested criterionof moral education and religious education and the needs of the rotation or jobrotation to avoid saturation of the conspiracy and because too often handlesimilar transactions.
