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。

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In a large firm, this must be replaced by a system of internal control, exercised through accounting reports and records.

而在大公司里，则采用财务报表和帐簿这样一种内部控制制度加以实现。

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Inquiry. Auditors can inquire the staff of the entity to obtain the information relevant to the operation of internal control.

询问。注册会计师可以向被审计单位适当员工询问，获取与内部控制运行情况相关的信息。

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Deferral of internal control audits has become the norm, although the cost savings of doing so are perhaps not as great as envisioned.

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Under Auditing Standard 5, passed in mid-2007, the audit of internal control over financial reporting is now integrated with the audit of the financial statements.

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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