Firstly, a clear opinion or conclusion on the quality of the internal control system they have audited.

首先，应当就其审计的系统的内部控制质量提出一个清楚的观点或结论；

Statement has to follow the relevant standards and procedures for the design and effectiveness of internal control evaluation.

声明已经遵循有关的标准和程序对内部控制的设计和运有效性进行评价；

Enterprise internal control should include all management controls, it permeates into the whole process of every aspect and management managed, internal control goal shows diversification tendency.

企业内部控制应当包括全部管理控制，它渗透到经营的各个方面和管理的全过程。 内部控制目标呈多元化趋势。

In the internal control, each was charged with risk factors must go through the four risk management link, also is the risk management program.

在内部控制中，每一个被控风险要素都必须经历这四个风险管理的环节，也就是风险管理程序。

However, the development of internal control has not yet kept pace with the development of universities.

然而，高校的内部控制并没有随着学校的扩张而取得同步发展。

Therefore, this dissertation will focus on internal audit how to work in internal control.

所以，本文的研究焦点是内部审计如何发挥在内部控制中的作用。

This article probes into the action of investigating on internal control for audit.

本文就审计工作中内部控制调查的作用进行探讨。

A good internal control environment and system can escort the development of the company.

良好的内部控制环境和体系能够为公司的发展保驾护航。

Internal control runs through all processes of operation activity, its core is to against every kind of risk, increasing management level, so as to realize decided enterprise target.

内部控制贯穿于经营活动的全部过程，其核心是防范各种风险，提高经营管理水平，从而实现企业既定的任务和目标。

So the internal control(specially the accountant control)of our enterprises should be analyzed and study the advancing the countermeasure of the accountant information.

分析我国企业内部控制（特别是会计控制）失效现象，研究提高会计信息质量的对策。

The strict internal control improves the business efficiency, and ensures the existence and development of enterprises.

严格的企业内部控制有助于提高经营效率，保障企业的生存和发展。

From the view of outside factors, internal control is mainly effected by government implement, market competition and auditing.

从外部因素来看，内部控制主要受政府推动、市场竞争和外部审计的影响；

Internal control is to achieve company goals and objectives of a set of support system.

内部控制是实现公司符目标和经营目标的一整套支持系统。

These findings add to our understanding of the audit opinion formation process and the potentially important impact of internal control quality on that process.

这些发现加强了我们对于审计意见形成过程，以及内部控制质量对此过程潜在重要影响的理解。

Of SOX but the assessments of internal control systems are more extensive.

硫化物但对内部控制系统的评估是更加广泛的。

For this choice, high level universities should practice the scientific decision, the risk management, and the internal control of the fund-application.

为了实现这一选择，高水平大学需要进行资金运营的科学决策、风险管理和内部控制等实践。

These findings add to our understanding of the audit report formation process and the potentially important role played by the quality of internal control in that process.

这些发现增加了我们对于审计报告形成过程和内部控制质量在此过程中发挥的潜在重要作用的了解。

Internal control disclosure of information of target is a system.

企业内部控制信息披露的目标是一个体系。

Through the definition of internal control environment, this paper analyzes the defects existing in internal control of enterprise, and analyzes the reasons of the existence of these defects.

通过对内部控制环境的界定，分析了企业在内部控制方面存在的缺陷，并探讨了这些缺陷存在的原因。

Therefore, the objective of maximizing the value of the enterprise to achieve value growth, we must improve the internal control.

因此，以价值最大化为目标的企业若要实现价值的增长，就必须完善企业内部控制。

One of the most talked about things in theory and practice is to reinforce and perfect internal control system.

加强和完善内部控制制度，已成为当前理论界和实务界最为关注的话题之一。

With the in-depth study of the internal control theory of enterprises, people increasingly emphasize the internal control environment.

随着企业内部控制理论研究的不断深入，人们对内部控制环境也越来越重视。

Internal control is relevant not only to an enterprise as a whole, but also to parts of that enterprise.

有关的内部控制不仅是一个企业作为一个整体，而且部分企业。

That strengthen and consummate internal control mechanism is good for settle all risks and strengthen manage of company.

加强和完善内部控制机制，是化解这些风险，强化公司管理的有效保障。

Improve internal control of accounting process.

改进内部控制的会计处理。

A prominent provision in SOX requires attestation of the adequacy of firms' internal control systems by both firm management and auditors.

SOX中的一项重要条款要求通过公司管理和审计师证明公司内部控制系统的妥善性。

From the inside, internal control is mainly promoted by the factor of achieving enterprise goal, perfecting corporation governance structure.

从企业内部来看，内部控制主要受实现企业目标、完善公司治理结构等因素的促进。

Although there are many factors affecting the quality of enterprise accounting information, but the internal control can be controlled from the root of accounting information supervision.

虽然影响企业会计信息质量的因素有很多，但是内部控制能够从会计信息的根源进行控制监督。