Translate the following sentence into English.“在大公司里，为确保公司的财务记录的准确性，会计师也履行内部审计业务。” A: In larger firms, accountants also perform internal audits, to ensure that the financial records of the company are accurate. B: In larger firms, accounting also perform internal audits, to ensure that the financial records of the company are accurate. C: In larger firms, accountants also perform audits, to ensure that the financial records of the company are accurate. D: None of the above.

41. _____ should develop, implement and maintain a safety mangement system which includes procedures for internal audits and mangement reviews.

all of the following are internal control procedures except A: Sarbanes-Oxley reforms B: assignment of responsibilities C: internal and external audits D: adequate records