Internal auditors should aim to help to improve systems of internal control rather than just commenting on its quality.

内部审计人员应当帮助组织提高和完善内部控制制度，而不是简单地评价其质量。

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The establishment and the improvement of internal control of the enterprise groups have been heatedly discussed in modern times.

建立和完善企业集团内部控制，已成为当前理论界和实务界最为关注的话题之一。

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In recent years, China's listed companies have enhanced their awareness and understanding of the regulatory requirements of internal control.

近几年中国上市公司对内部控制监管要求的意识和了解有所增强。

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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