The second part of this paper introduces mainly the current state of financial management control system of the group.

本文第二部分主要介绍集团现今的财务管理制约体系状况。

youdao

In dealing with Chinese local enterprises, most foreign Banks are skeptical of their reported financial statements, corporate governance and internal control procedures and quality of the management.

与中国本地企业打交道时，许多外国的银行家对本地企业的财务报表(financial statement)、公司治理、内部控制程序(internal control procedure)以及质量管理持有怀疑态度。

youdao

She is responsible for a comprehensive range of responsibilities including short and long term financial planning, cost control, cash management, accounting and human resource administration.

她负责的范围广泛的各种责任，包括短期和长期的财务规划，成本控制，现金管理，会计和人力资源管理。

youdao

However, we can provide no assurance at this time that management will be able to report that our internal control over financial reporting is effective as of December 31, 2012, or that our registered public accounting firm will be able to attest that such internal controls are effective.

FORBES: Connect

When assessing the effectiveness of internal control over financial reporting and compliance with financial-related laws and regulations, management must follow the assessment process contained in Appendix A. Annually, management must provide assurances on internal control in its Performance and Accountability Report, including a separate assurance on internal control over financial reporting, along with a report on identified material weaknesses and corrective actions.

WHITEHOUSE: OMB Circular A-123 - Management's Responsibility for Internal Control | The White House

On July 13, 2012, JPMorgan management, not PwC the auditors, reported that a material weakness existed in its internal control over financial reporting as of March 31, 2012.

FORBES: No Accounting For Auditor PwC At Levin's Whale Hearing