The understanding of the IT environment, documented in Form 1540, should be considered as the relevance of each area of general-IT controls is considered for testing purposes.

应考虑1540表内记录的对信息技术环境的了解，因为在执行测试时需要考虑每一信息技术整体控制领域的相关性。

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For each it Environment in the table below, a separate line should be created for each relevant area of general-IT controls (consistent with responses in the table above).

对于下表中的每一个信息技术环境，应就每一个相关的信息技术整体控制领域创建单独的一行(与上表的应对措施一致)。

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For each IT Environment identified in the Significant Risks or Risks planning sections above, indicate which areas of general IT-controls are relevant for testing purposes.

对于在上述重大风险或风险计划部分识别出的每一个信息技术环境，列明哪些信息技术整体控制领域与测试目的相关。

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Or it is a complete failure of internal controls and risk management systems, which means general management failed big time, too.

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