参考答案：

企业内部控制方面的D个改进措施　　①建立反舞弊机制。　　明确反舞弊工作的重点领域包括，在财务会计报告和信息披露等方面存在不正确、误导性陈述或者重大漏报，有关机构在反舞弊工作中的权限，以及规范舞弊案件的举报、调查、处理、报告和补救措施。　　②倡导企业道德文化建设。　　企业文化建设既要注重“上下结合”，更应注重企业治理层和经理层的示范作用，绝不纵容虚假报告。　　③加强对员工的道德教育。　　并可考虑在劳动合同中明确违反道德原则的后果和纪律处分。　　④制定完善的人力资源政策。　　包括新员工的试用期和岗前培训制，对试用人员进行严格考察，以减低在各业务流程当中可能出现的操作风险。英文答案：Enhancements that can be implemented in the firm’s internal control system:　　①Implement anti-fraud program, setting priorities of the anti-fraud program which should address the inaccurate, misleading or significant misstatement in financial reporting and information disclosure or other areas; key process and the authority; scope of reporting, investigating, processing and taking remediation in any fraud cases.　　②Promote ethical culture. Build an ethical culture across the whole Company, focus on the role model being set out by the management team in disapproving the intentional misstatements.　　③Emphasis on staff education in terms of ethics, and consider to include the related ethical clauses such as the consequences/sanctions if in breach of those requirements in the employment contract.　　④Set up a complete set of human resources policies which include the probation period and training requirement to new hires, performance assessment to them, in an attempt to reduce the operational risks that exists in the Company’s business processes.