China's Ministry of Finance defines internal accounting control as: internal accounting control refers to a series of control methods, measures and procedures formulated and implemented by units in order to improve the quality of accounting information, protect the safety and integrity of assets and ensure the implementation of relevant laws, regulations and rules.
International Internal Control Association (ICI) is the Sarbanes-Oxley Act promulgated by the United States in 2002. An educational organization and think tank dedicated to internal control and corporate governance established after the introduction of the Austrian Act. ICI has formulated practical guidelines and evaluation methods needed to implement internal control in the real environment of enterprises, and is the only organization in the world that can provide quantitative evaluation tools in the field of internal control and corporate governance.
The international registered internal controller qualification certification project is a professional education project promoted by ICI worldwide. The qualification certification program has established the most basic qualification standards for internal control professionals in the world, and put forward the requirement of continuous improvement of professional ability.
At present, ICI's international registered internal controller qualification certificate is divided into two levels:
Class A: Certified Internal Control Expert (CICP); Class B: Certified Internal Control Specialist (CICS).