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1、本科毕业论文（设计）外文翻译外文题目InternalControlinSwedishSmallandMediumSizeEnterprises外文出处France：UmeåSchoolofBusiness，2009.23-29外文作者TsegahiwotTeketelZelalemBerhanu原文：InternalControlinSwedishSmallandMediumSizeEnterprises3.4RolesandResponsibilitiesinInternalcontrolUnderthissection,wewilld
2、iscusstherolesandresponsibilitiesofthevariousstakeholdersinSMEsinvolvedinthesystemofinternalcontrol.Thisaspectofinternalcontrolisdealtseparatelyheresincethetheoryoninternalcontrolunderlinestheimportanceofhavingaverycleardistinctionofrolesandresponsibilitiesinsuchenterpris
3、es.Thissectionwillbeusedtobackuptheselectionofsampleintervieweesinthedatacollectionprocessfromvariouspositionsincludingmanagers,auditors,accountants,andthelike.ThispartofthetheoreticalframeworkisexpectedtoprovideabasistoidentifythemajorchallengesofSMEsinimplementingaprope
4、rsystemofinternalcontrol;andinsodoingtotargettheresearchquestion.Nooneintheorganizationisexemptedfromaresponsibilityforinternalcontrol.Allemployees,withvaryingdegrees,areinvolvedinit-whethertheyareparticipatinginthecontrolsystemperse,orproduceinformationtobeusedinthecontr
5、olsystem.TheroleofthecorporategovernanceparticipantsincludingtheManagement,theBoardofDirectors,andAuditorsisdiscussedbrieflyinwhatfollows.Management:TheChiefExecutiveOfficer(CEO)playsaforefrontroleindesigningandimplementingeffectiveinternalcontrol.Inthecaseofsmallenterpri
6、ses,theleadershipofthechiefexecutive–oftenanowner-managerisusuallymoredirect.However,inlargeandmediumcompanies,theCEOgivesdirectiontoseniormanagersandreviewshowtheycontrolthebusiness,therebyleadingmoreindirectly.TheManagementholdstheresponsibilitytodecideonhowmuchriskisac
7、ceptabletothecompany.Insodoing,itspellsoutthelevelofeffectivenessandefficiencyofinternalcontrolsystem.(Cheney,2008,p.1)BoardofDirectors:BoardofDirectorsplaysanimportantroleininternalcontrolsystemby13providinggovernanceandcorporatestrategicleadership.Theyareinvolvedinresou
8、rceallocation,businessplandecisions,enhancementofcapabilityinvariousdepartments,andthelike.Theya
