管理内部控制。该过程要求组织管理实体的董事会、管理层和其他人员，以便为实现财务报告的有效性、运营能力和可靠性提供明智的保证。 Administering internal controls. This process requires the organization to manage entity's board of trustees,�management, and other personnel in order to offer judicious assurance about the achievement of effectiveness, proficiency of operations, and reliability of financial reporting.