In practice improve the internal control environment, set up risk control subsystem, pay attention to internal accounting control and internal audit.
实践中应改善内部控制环境、建立风险控制子系统、重视内部会计控制和内部审计的作用及实行内部控制信息披露制度。
An understanding of the control structure, including the control environment, accounting system and control procedures, is necessary in order to assess control risk.
理解控制结构，包括控制环境、会计制度和控制程序，对于评估控制风险来说是很有必要的。
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