注册会计师需要了解和评价的内部控制只是与财务报表审计相关的内部控制，并非被审计单位所有的内部控制。
Auditors only understand and assess internal controls which are relevant to the financial statements, not all the internal controls in the entity.
为有效防范系统入侵，内部审计人员应参与内部控制系统的创建与完善过程。
Internal auditors play a significant role in developing and maintaining an adequate internal control structure that incorporates prevention against system intrusion.
从本质上来说，内部控制也就是风险的管理与控制活动，如果毫无风险，根本无需耗费大量的人财物力去搞什么内部控制、内部审计。
Come to say from essence, internal control is the management and control function of risk. If there are no risks, we don't need internal control and internal audit at all.
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