In dealing with Chinese local enterprises, most foreign Banks are skeptical of their reported financial statements, corporate governance and internal control procedures and quality of the management.

与中国本地企业打交道时，许多外国的银行家对本地企业的财务报表(financial statement)、公司治理、内部控制程序(internal control procedure)以及质量管理持有怀疑态度。

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Tests sof control are audit procedures performed to evaluate the effectiveness of the operation of internal control to prevent, or detect and correct material misstatement at the assertion level.

控制测试是指用于评价内部控制在防止或发现并纠正认定层次重大错报方面的运行有效性的审计程序。

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To ensure a strong internal control environment within the accounting function is maintained, in which custody of assets, corporate records and authorisation procedures meet corporate standards.

确保维持良好的内部财务控制环境包括资产保管，汇总记录以及满足总部标准的授权程序。

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With new criminal and tort law now in effect, companies will be thinking of how to develop internal control procedures to prevent rogue employees from misusing customer data, and incorporating some of these guidelines may be prove to be a useful defense in case of individual lawsuits.

FORBES: China: Seeking Balance In Regulating Data Privacy