aduiting (control environment )(解釋英文)

aduiting (control environment )
control environment的中文解釋是咩?

how would an assessment on the control environment and a preliminary review of the internal control systems affect audit planning ?

其實佢想寫d 咩
老師給咗個答案，
determine their audit approach during the planning stage
assess the likely effectiveness of control procedures
make a preliminary assessment of the adequacy of the system
plan the likely mix of tests of control and substantive procedures.

但係我對住個答案都唔知寫咩，唔該解釋吓