英语翻译（1）、Control Environment-sets the tone for the organizati

英语翻译
（1）、Control Environment-sets the tone for the organization,influencing the control consciousness of its people.It is the foundation for all other components of internal control.
（2）、Risk Assessment-the identification and analysis of relevant risks to the achievement of objectives,forming a basis for how the risks should be managed
（3）、Information and Communication-systems or processes that support the identification,capture,and exchange of information in a form and time frame that enable people to carry out their responsibilities
（4）、Control Activities-the policies and procedures that help ensure management directives are carried out.
（5）、Monitoring-processes used to assess the quality of internal control performance over time.
The concepts of corporate governance also heavily rely on the necessity of internal controls.Internal controls help ensure that processes operate as designed and that risk responses (risk treatments) in risk management are carried out.In addition,there needs to be in place circumstances ensuring that the aforementioned procedures will be performed as intended:right attitudes,integrity and competence,and monitoring by managers
2、Roles and responsibilities in internal control
According to the COSO Framework,everyone in an organization has responsibility for internal control to some extent.Virtually all employees produce information used in the internal control system or take other actions needed to effect control.Also,all personnel should be responsible for communicating upward problems in operations,noncompliance with the code of conduct,or other policy violations or illegal actions.Each major entity in corporate governance has a particular role to play:

(1),控制Environment-sets基调为组织、影响控制意识的人.它是所有其他组件的内部控制.
(2)、风险识别和分析的Assessment-the相关的风险的基础上,形成了一个目标,应该如何管理风险
(3)、信息和Communication-systems或过程的识别、捕获和信息交流方式及时间框架,使人要承担责任
(四),控制活动—的政策和程序,确保管理指令执行.
(五),Monitoring-processes用来评估的内部控制性能.
公司治理结构的概念也严重依赖于内部控制的必要性.内部控制帮助确保工艺设计和操作的危险反应(风险处理)在风险管理执行.此外,我们需要在上述情况,确保程序将像预期的那样:正确的态度,正直和竞争力,并监督管理
问题补充:2、角色和责任的内部控制
根据并结合COSO框架中,每个人都有责任在组织内部控制在某种程度上.几乎所有的员工提供相关信息用于内部控制制度或者采取其他行动需要效果的控制.同时,所有人员应负责沟通问题,向上作业不符合守则的规定,或者其他违反规则或非法行为.每个主要的实体公司治理中具有特殊的角色扮演.