Control risk has to do with the healthiness and effectiveness of internal control.

控制风险与内部控制的健全性和有效性有关。

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Report on the effectiveness of internal control would provide substantially greater protection against material fraud.

内部控制报表提供更大保护对抗严重的公司诈骗。

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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。

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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

In addition to these efforts, we are in the process of documenting and testing our internal control over financial reporting in order to report on the effectiveness of our internal controls as of December 31, 2012, as required following our initial public offering in 2011.

FORBES: Connect

Management shall consistently apply the internal control standards to meet each of the internal control objectives and to assess internal control effectiveness.

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