Internal auditors should aim to help to improve systems of internal control rather than just commenting on its quality.
内部审计人员应当帮助组织提高和完善内部控制制度，而不是简单地评价其质量。
The establishment and the improvement of internal control of the enterprise groups have been heatedly discussed in modern times.
建立和完善企业集团内部控制，已成为当前理论界和实务界最为关注的话题之一。
In recent years, China's listed companies have enhanced their awareness and understanding of the regulatory requirements of internal control.
近几年中国上市公司对内部控制监管要求的意识和了解有所增强。
How to address and improve the problems of internal control has become the urgent priority for the enterprises, especially the listed companies.
如何解决和完善公司内部控制存在的问题，已成为当前企业特别是上市公司的当务之急。
The enterprise may entrust an intermediary institution to conduct the evaluation of internal control.
企业可以委托中介机构实施内部控制评价。
But they have not increased their investment in the implementation of internal control mechanism accordingly.
但是，并没有相应地加大其对实施内部控制机制的投入。
Board governance is an important tool of internal control, it has always been the core of corporate governance.
董事会治理作为一个重要内部控制工具，一直是公司治理的核心。
Chapter IV is the general ledger system of internal control problems that may exist and the corresponding solution.
第四章是总账系统内部控制可能存在的问题以及相应的解决方法。
Lack of internal control system directly affects the quality of the authenticity and reliability of the information.
内部控制制度欠缺直接影响到信息质量的真实性和可靠性。
A reason able and efficient internal control system consists of internal control objectives, procedures and environment.
合理、有效的内部控制系统由内部控制目标、内部控制程序和内部控制环境三要素组成。
In a large firm, this must be replaced by a system of internal control, exercised through accounting reports and records.
而在大公司里，则采用财务报表和帐簿这样一种内部控制制度加以实现。
The management system of internal control is an important part, is also an important aspect of corporate financial control.
内部控制是企业管理制度的重要组成部分，也是企业财务控制的重要方面。
The results indicate that corporate governance structure can explain the disclosure level of internal control significantly.
研究结果表明：公司治理结构整体可显著解释内部控制信息披露水平。
Inquiry. Auditors can inquire the staff of the entity to obtain the information relevant to the operation of internal control.
询问。注册会计师可以向被审计单位适当员工询问，获取与内部控制运行情况相关的信息。
In the theory part, the concept evolvement, content, principle of design, and appraisal of system of internal control are presented.
理论部分主要是介绍内部控制的概念演化、内部控制的内容、内部控制的设计原则、及对内部控制体系的评价。
Moreover, capital control, the core of internal control, is discussed and some Suggestions to perfect internal control are presented.
并进一步论述了内部控制的核心，即资本控制，提出了健全企业集团内部控制的建议。
In addition, external support measures should be established in order to deepen and strengthen the effectiveness of internal control.
此外，还应建立外部配套措施，以深化并巩固内部控制的效果。
The second chapter investigates the effect of accounting information on the process of internal control from their inside correlation.
本文第二章从会计信息与内部控制的内在联系上考察了会计信息在内部控制过程中的作用及其影响。
For state-owned holding enterprises, appropriate to reduce the level of internal control helps companies improve business performance.
对于国有控股企业来说，适当降低内部人控制程度，有利于公司经营业绩的提高。
The existing methods in the stage of assessing the whole of internal control have internal control questionnaire, flowchart, and narrative.
目前内部控制健全性评价阶段常用的方法有调查表法、流程图法、文字表述法；
An important feature of modern editing is that it is based on the research and evaluation of internal control system of the audited entities.
现代审计的一个重要特征就是在研究和评价被审单位内部控制系统的基础上进行审计。
The perfecting of internal control has to be conducted from a company's internal governance, external governance, and controlling environment.
完善内部控制必须从公司内部治理、外部治理、控制环境三方入手。
Observation. Observation is an effective method to test the operation of internal control (e. g., separation of duties) without written record.
观察。观察是测试不留下书面记录的控制(如职责分离)的运行情况的有效方法。
This paper summarizes the experience on CNPC financial internal control and conceives the future framework of internal control system for CNPC.
本文对中油集团财务管理的内控制度“一个全面、三个集中”体系进行了总结，并对未来的内部控制框架提出了构想。
Thus, it seems urgent to establish a set of internal control system which can be adapted to college management accounting computerization system.
因此，建立一整套适合高校电算化会计系统的内部控制制度便显得十分重要。
Its first part is about essence, objective and functions of internal audit. Its second part is about system theory and theory of internal control.
首先论述了内部审计的本质、目标和职能，然后分别阐述了系统理论和内部控制理论等内部审计的理论基础。
Its first part is about essence, objective and functions of internal audit. Its second part is about system theory and theory of internal control.
首先论述了内部审计的本质、目标和职能，然后分别阐述了系统理论和内部控制理论等内部审计的理论基础。
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