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Abstract This paper finds that there are differences of the regulation system of internal control(IC) between UK and US. The regulation system of IC in US is mainly based on federal legislations, which always focus on IC over financial reporting, while it is mainly based on market-oriented policies in UK, which covers from narrow IC concept to broad IC concept. This paper traces and analyzes the reasons of the above differences in order we can learn some from their experience while formulating appropriate IC regulation.
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Received: 27 September 2008
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Corresponding Authors:
MIAO Yan-juan
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2008, Vol. 1 
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