The second part is theory, which introduces the related theories of internal control and corporate governance.

紧接着介绍了公司治理和内部控制的理论，又指出二者具有同一性和互动性。

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This article emphasizes effective internal control is necessary for Corporate Governance through the relationship between internal control theory and Corporate Governance theory.

本文通过内部控制和公司治理理论相互之间的对接关系，强调了有效的内部控制是公司治理的必要组成部分。

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It is widely accepted in practice and theory field that both of corporate governance and internal control make business management more efficient.

公司治理与内部控制使企业管理更有效的观点已被实务界与理论界所普遍接受。

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