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1、外文文献翻译一、外文原文原文:Internalcontrol,accountabilityandcorporategovernanceMedievalandmodernBritaincomparedTofunctioneffectivelyandefficientlyallinstitutionsneedsoundandeffectivesystemsofcorporategovernance.Internalcontrolisoneofthemostimportantmechanismsofdeliver
2、ingaccountabilityandenablesorganizationstomonitorandcontroltheiroperations.AccordingtoStatementofAuditingStandard(SAS300):aninternalcontrolsystemcanperhapsbedistilledintothewholesetofcontrols,financialandotherwise,whichenablemanagementtorunanefficientbusin
3、ess,safeguardassets,protectagainsterrorandfraud,andprepareaccurate,completeandtimelyaccountingrecords.Withthebestofintentions,mostpeoplemakemistakes.Themistakesmaybeerrorsintheendresultsoftheirwork,needlessinefficienciesinachievingthoseendresults,orboth.An
4、dsometimes,withoutthebestofintentions,afewpeopledeliberatelyfalsify.Anyorganizationwishingtoconductitsbusinessinanorderlyandefficientmannerandtoproducereliablefinancialaccountinginformation,bothforitsownandforothers’use,needssomecontrolstominimizetheeffect
5、softheseendemichumanfailings.Thisraisestheinterestinghistoricalquestionofwhethertheserequirementsofaninternalcontrolsystemareeffectivelyahistorical.Whateverthesocietalinstitutionisthereaneedtorunthatinstitutionefficiently,tosafeguardassets,toguardagainstfr
6、audandtodeliverproperaccountableinformation?TheaimofthisparticularpaperistocompareandcontrastinternalcontrolsystemsinmedievalEnglandwiththosefoundtoday.Inparticular,thenatureofmodesofinternalcontrolinmedievalinstitutions,suchastheEnglishexchequerormedieval
7、Manor,iscontrastedwiththatusedinmoderninstitutionssuchascorporationsorgovernmentdepartments.Asallinstitutions,whatevertheirhistoricallocation,needinternalcontrols,wemightexpecttheperennialnatureofinternalcontroltobeevidentinbygoneaswellasinpresenttimes.Whe
8、ncomparingthepresentwiththepastcautionisneeded.Toexplorethesimilaritiesanddifferencesbetweendifferenthistoricalerasispotentiallyfruitfulandmayhelptoinformpresentdebatesandfuturepolicies.Historiansarealwaysrei