求翻译：风险管理和内部控制属于公司管理的范畴，位于公司治理层面之下。风险管理是一种管理活动，而内部控制是管理过程的一部分职能，只要有管理就会有内部控制。所以，风险管理中包含内部控制，但内部控制亦存在于其它管理活动中，公司治理与公司管理的交叉部分——战略管理中亦含有内部控制。是什么意思？

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Risk management and internal control is in the management of the company, and is located in corporate governance level. Risk management is a management and internal control is part of the management process management functions, as long as there are a internal control. Therefore, risk management, in

The risk management and the internal control belong to the corporate management category, is located the company to govern under the stratification plane.The risk management is one kind of management, but the internal control is manages the process part of functions, so long as has the management to

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正在翻译，请等待...