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。

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Now, he's been able to buy better and more fuel-efficient equipment and says the drilling hasn't caused any problems.

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It is possible that British firms have become more efficient, and therefore able to cope with a stronger pound.

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But by starting with a clean slate at the precise moment they did, Sorenson, Flanary and Holloway were able to design the most efficient network possible.

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