直至内部控制整体框架阶段内部控制的理论研究才步入成熟期。
Until went in to the stage of integrated framework of internal control, only the theoretical research into a maturity period.
西方的内部控制理论的嬗变对于我国有重要的影响，尤其是COSO委员会提出的整体框架理论。
The evolution of internal control theory from western World has made great confluence to China, particularly , the complete frame theory raised by COSO committee.
该方法使我们可以在整体制度的框架内考察内部控制的充分性与可靠性。
This should allow the adequacy and reliability of the existing controls to be considered within the context of the overall system that is being audited.
创立“一个目标”和“四个要素”的新框架，可以使内部控制的整体框架更技术化、逻辑化和科学化。
A new framework named "one objective" and "four elements" should be established in order to make the overall framework more technical, logical and scientific.
我国企业内部控制建设应统一指导和规范、全面构建整体框架。
The best ways to construct inner control in Chinese enterprises are to supervise them wholly and …
我国企业内部控制建设应统一指导和规范、全面构建整体框架。
The best ways to construct inner control in Chinese enterprises are to supervise them wholly and …
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