... Opening balances期初余额 Operating effectiveness of controls控制运行的有效性 Organisational matrix结构矩阵 ...
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operating effectiveness of controls
控制的运行有效性
以上为机器翻译结果，长、整句建议使用 人工翻译 。
However, we were not able to sufficiently test the operating effectiveness of certain remediated internal controls given the limited time that controls were in operation.
FORBES: Numbers At General Motors Just Don't Add Up
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