A Comparative Study of Internal Control Audit-Japan, America and France

我们得出结论，适当的报告和审计内部控制需要普遍接受的内部控制框架。对于内部控制的报告和审计的前景，我们建议考虑提供和审计有关内部控制的结构和运作的信息，而不仅仅是其效率。

We conclude that the appropriate reporting and auditing internal control needs the generally accepted framework of internal control. And for the prospects of the reporting and auditing internal control, we propose to consider providing and auditing the information about the structure and the operation of internal control, not only about its efficiency.