By definition, Strengths (s) and Weaknesses (w) are considered to be internal factors over which you have some measure of control.

根据定义，优势(S)和劣势(W)被认为是你能有某种程度的控制的内部因素。

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Reports on the results of internal audits should highlight the risks identified, the weaknesses found in control, the consequences of the problems found and the recommendations for improvements.

内审报告应当突出确定的风险，内控的薄弱环节，发现问题的后果以及改进的建议。

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Resignations are more common when litigation is in the wind and dismissals more frequently result from disagreements about issues such as internal control weaknesses and the reliability of financial reporting.

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In addition, although we continually review and evaluate internal control systems to allow management to report on the sufficiency of our internal controls, we cannot assure you that we will not discover additional weaknesses in our internal control over financial reporting.

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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