...Five underlying causes were identified: a lack of guidance to identify and manage risks ; a lack of adequate planning, leading to unforeseen and likely risks ; a lack of monitoring by management of the functioning of internal controls; risk due to error on the part of staff or management, including misinterpretation of policy and guidance; and a lack of resources to identify and manage risks 查明了 ‧ 项根本原因:在查明和 管理风险 方面缺乏指导;缺乏充分的规划,导致不能预见和可能出现 风险 ; 管理 部门对内部控制的运作缺乏监...

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