In a large firm, this must be replaced by a system of internal control, exercised through accounting reports and records.

而在大公司里，则采用财务报表和帐簿这样一种内部控制制度加以实现。

Just three government agencies will handle all of the donated funds, and high-ranking officials will track spending and publish accounting reports online.

就在三个政府机构将处理所有捐赠基金时, 高级官员将跟踪支出并且在网上发布财务报表。