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。

youdao

The purpose of the internal control objectives to provide reasonable protection: ( 1) operational effectiveness and efficiency;

内部控制的目的是为以下三类目标的实现提供合理的保障：（1）运营的效果和效率；

youdao

Scientific and effective internal control system is an effective guarantee for a modern enterprise to achieve its management objectives.

科学、有效的内部控制制度，是现代企业实现其经营管理目标的有力保证。

youdao

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

Management is responsible for establishing and maintaining internal control to achieve the objectives of effective and efficient operations, reliable financial reporting, and compliance with applicable laws and regulations.

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