内部控制评价 evaluation of internal control
- 上市公司内部控制评价体系的构建在我国是一个方兴未艾的课题。
The establishment of internal control evaluation system for listed companies in China is an emerging subject. - 首先,本文对内部控制评价的研究背景进行了简要分析,从而揭示了本文的理论和实践意义;
Firstly, this paper briefly analyzed the background of internal control evaluation research, and revealed the theoretical and practical significance. - 内部控制评价的有关文件资料、工作底稿和证明材料等应当妥善保管。
The enterprise shall carry out the evaluation so as to correctly disclose the risks of operation and management and truthfully reflect the effectiveness of design and operation of internal control.