Internal control policies are incomplete or not documented or followed.
内部控制政策不完备或者没有形成文件或不能得到执行。
The internal control system has become the focus of research for both theory and practice fields.
内部控制制度已经成为目前学术界和企业界讨论的热点。
Internal control is relevant not only to an enterprise as a whole, but also to parts of that enterprise.
有关的内部控制不仅是一个企业作为一个整体，而且部分企业。
The key provision is section 404, which addresses the company's Internal Control over Financial Reporting (ICFR).
最关键的条款是第404条，它提出了公司要通过财务报表达到内部控制。
The aim of the internal control is to promote and protect the interest of the investor and create new value .
内部控制的目标是为了促进和维护投资者利益，并创造新的价值。
From the external auditor's perspective, IA is a key part of the internal control process to which they attest.
从外部审计师的观点来看，内部审计是其核实内部控制过程的关键。
This technique mainly occurs in the management system of checks, the internal control system is not strict units.
这种手法主要发生在支票管理制度混乱、内部控制制度不严的单位。
Strength on internal control system is the important base to set up and perfect corporation management structure.
加强内控制度建设是建立健全法人治理结构的重要基础。
Initiates investigations of all aspects of the Company in the interest of maximizing profits and internal control.
为利润的最大化和内部控制的需要对公司的各个方面进行调查和了解。
Internal control is the central financial control, financial control is the core of the internal financial controls.
企业内部控制的中心是财务控制，财务控制的核心是内部财务控制。
That strengthen and consummate internal control mechanism is good for settle all risks and strengthen manage of company.
加强和完善内部控制机制，是化解这些风险，强化公司管理的有效保障。
In a large firm, this must be replaced by a system of internal control, exercised through accounting reports and records.
而在大公司里，则采用财务报表和帐簿这样一种内部控制制度加以实现。
Consider the effectiveness of the company's internal control system, including information technology security and control.
评价公司内部控制系统的有效性，包括信息技术安全和控制。
Article 4 a securities firm shall adopt an effective internal control system for the conduct of securities lending business.
第4条证券商办理有价证券借贷业务，应订定有效之内部控制制度。
Article 4 a securities firm that conducts securities business money lending shall adopt an effective internal control system.
第4条证券商办理证券业务借贷款项，应订定有效之内部控制制度。
Inquiry. Auditors can inquire the staff of the entity to obtain the information relevant to the operation of internal control.
询问。注册会计师可以向被审计单位适当员工询问，获取与内部控制运行情况相关的信息。
It requires an annual "internal control report", which must be certified by auditors and personally signed off by two executives.
它要求每年都要提出经过审计人员审计并由两名执行官签名的内部控制报告。
Ensures consistency in governance and that all internal control policies, procedures and audit standards are enforced and monitored.
确保管理工作的一贯性，并确保所有内部控制政策、程序和审计标准均已得到执行和监督。
Scientific and effective internal control system is an effective guarantee for a modern enterprise to achieve its management objectives.
科学、有效的内部控制制度，是现代企业实现其经营管理目标的有力保证。
Recommend internal control improvements that may include operational enhancements or efficiencies, and the preparation of audit reports.
推荐内部控制流程的改进方案，包括提高操作流程的效率，以及编制审核报告。
From the inside, internal control is mainly promoted by the factor of achieving enterprise goal, perfecting corporation governance structure.
从企业内部来看，内部控制主要受实现企业目标、完善公司治理结构等因素的促进。
Observation. Observation is an effective method to test the operation of internal control (e. g., separation of duties) without written record.
观察。观察是测试不留下书面记录的控制(如职责分离)的运行情况的有效方法。
Internal auditors may consider that the adequacy or otherwise of documentation is an indication of the attitude of management to internal control.
内部审计人员可以根据这些文件内部控制的适当性，或者至少能够了解管理层对内部控制的态度。
A securities firm shall adopt internal control and internal auditing regimes in accordance with the working procedures and mechanisms set out above.
证券商应依前开各项作业程序与机制，订定相关内部控制制度及内部稽核制度。
Internal control is an important concept in audit theories. It is a quite early practice to include the internal control evaluation in the audit procedure.
内部控制是审计理论中一个重要的概念，将内部控制的评价作为审计过程的有机组成部分是早已流行的审计方式。
Such mechanism is combined with both internal control and external control and aims at the realization of the maximal interests of all interest-related parties.
这种机制要以实现所有利益相关者利益的最大化为目的，是内部治理和外部治理相结合的机制。
Such mechanism is combined with both internal control and external control and aims at the realization of the maximal interests of all interest-related parties.
这种机制要以实现所有利益相关者利益的最大化为目的，是内部治理和外部治理相结合的机制。
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