Report on the effectiveness of internal control would provide substantially greater protection against material fraud.

内部控制报表提供更大保护对抗严重的公司诈骗。

youdao

Whether the management should be mandated to disclose management report on internal control(MRIC) is a controversial issue all along.

是否应该强制管理层提供内部控制报告历来是极具争议性的话题。

youdao

According to report COSO, surroundings of internal control and appraisal of risks are the keys to improve efficiency and effect of internal control.

据COSO报告，环境和风险评估是提高企业内部控制效率和效果的关键。

youdao

In addition to these efforts, we are in the process of documenting and testing our internal control over financial reporting in order to report on the effectiveness of our internal controls as of December 31, 2012, as required following our initial public offering in 2011.

FORBES: Connect

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.

FORBES: Why Can't You Trust General Motors' Financials? Because GM Says You Can't.

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