内部控制系统 [经管] internal control system
- 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。
A prominent provision in SOX requires attestation of the adequacy of firms' internal control systems by both firm management and auditors. - 我们在加强外部金融监管的同时,还应强化我国商业银行内部控制系统的建设和完善。
We should also strengthen the construction and perfection of the control system inside the commercial bank of our country while strengthening outside financial supervision. - 我们证明,外部控制系统的存在,将使内部控制系统的监督功能加强,从而使公司治理机制整体形成对企业家道德风险行为的有效约束。
We show that the existence of external control system would enhance the monitoring function of the internal control system, and as a result restrain the moral hazard behaviors of the entrepreneur.