Evaluate the financial reporting framework.

评估财务报告的框架。

Control over financial reporting and supporting proces.

控制财务报表和支持过程。

What impact do these decisions have on financial reporting?

这些决策对财务报告有何影响？

Then, it put forward the control mechanism of financial reporting.

然后，文章提出了财务报告成本的控制方法。

Poor internal controls reduce the reliability of financial reporting.

差劣的内部控制会减低财务报表的可靠性。