求翻译：一直以来，大多数对内部控制的研究都将重点放到内部控制失灵的原因、制定方法及执行措施上，带有很强的实务性色彩，缺乏理论基础。是什么意思？

Most research on internal control has been to focus on the reasons for the failure of internal control, to develop methods and the implementation of measures, with a strong practical color, lack of theoretical foundation.

All along, most of the internal control of the research will focus on the internal control failures, the reason for developing the methodology and implementation measures, with a strong real-time, color, and the lack of theoretical basis.

Majority all with emphasis will have put since continuously to the internal control research to the internal control malfunction reason, the formulation method and carries out in the measure, will have the very strong practical color, will lack the rationale.

All along, the internal control of most of the studies are focused on the reasons for failure of internal controls, on the development of methodologies and implementation measures, with a high level of practical color, lack of theoretical basis.

正在翻译，请等待...