The external audit also evaluates internal systems and control points, questions the materiality of the findings and highlights potential for improvement in sustainability management systems.

外部审核还对内部系统和控制点进行评估，对调查结果的重要性提出质疑，并且强调可持续性管理系统的完善潜力。

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Article 59 Commercial Banks shall, in accordance with relevant regulations, formulate their own operating rules, and establish and perfect their systems for risk management and internal control.

第五十九条商业银行应当按照有关规定，制定本行的业务规则，建立、健全本行的风险管理和内部控制制度。

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As a significant part of modern business management, internal control is a general designation of all kinds of company's internal management and controlling systems.

内部控制作为现代企业管理的一个重要组成部分，是企业内部各种形式管理控制的总称。

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In addition, although we continually review and evaluate internal control systems to allow management to report on the sufficiency of our internal controls, we cannot assure you that we will not discover additional weaknesses in our internal control over financial reporting.

FORBES: Why Can't You Trust General Motors' Financials? Because GM Says You Can't.