Its primary aim is to improve internal controls for financial reporting by establishing mandatory requirements for assessing risks to information system vulnerabilities that can be easily exploited.

其主要目标是，通过对可能被利用的信息系统弱点进行评估而建立一些强制需求，以此提高对财务报表的内部控制。

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Critics accuse it of causing foreign firms to list their shares in London rather than New York; others whinge about its onerous rules on internal controls used for financial reporting.

批评认为它使得外国公司比起纽约，更青睐于在伦敦上市。另外的抱怨来自于对于国内公司财务报告监管的冗长的法律条文。

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We have also seen new laws (e.g., Sarbanes-Oxley) that provide for substantial penalties related to the implementation and use of internal controls for financial reporting.

我们还看到了新的法律（举例来说，Sarbanes-Oxley），它们规定了对金融报告的内部控制的实现和使用相关的实质惩罚。

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Just how much is unknown, in part because the SEC hasn't finished issuing rules for such basics as what it will regard as sufficient internal financial controls.

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While charisma is nice, CEOs sleep better at night if they know their financial statements and internal controls are being closely monitored by someone they implicitly trust and respect.

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During the last four years, Deloitte has issued non-qualified audit opinions on the financial statements, in spite of ongoing material weaknesses in internal controls over their financial reporting.

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