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ID:462901
大小:56.50 KB
页数:10页
时间:2017-08-05
《内部控制透析【外文翻译】》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、外文翻译AClearLookatinternalcontrolsMaterialsource:socialscienceresearchnetworkJuly2009author:HammedAbstract:internalcontrolisanaccountingprocedureorsystemdesignedtopromoteefficiencyorassuretheimplementationofapolicyorsafeguardassetsoravoidfraudanderror.InternalControlisamajorpartofmanaginganorganiz
2、ation.Itcomprisestheplans,methods,andproceduresusedtomeetmissions,goals,andobjectivesand,indoingso,supportperformance-basedmanagement.InternalControlwhichisequalwithmanagementcontrolhelpsmanagersachievedesiredresultsthrougheffectivestewardshipofresources.Internalcontrolsshouldreducetherisksassoc
3、iatedwithundetectederrorsorirregularities,butdesigningandestablishingeffectiveinternalcontrolsisnotasimpletaskandcannotbeaccomplishedthroughashortsetofquickfixes.Inthispapertheconceptsofinternalcontrolsanddifferentaspectsofinternalcontrolsarediscussed.Keywords:InternalControl,managementcontrols,
4、ControlEnvironment,ControlActivities,Monitoring1.IntroductionThenecessityofcontrolinnewvariablebusinessenvironmentisnotlatentforanypersonandmanagementasaresponsefactorforstockholdersandanothershouldimplementagreatcontroloverhis/herorganization.Controlistheactivityofmanagingorexertingcontrolovers
5、omething.Hisemergenceanddevelopmentofsystematicthoughtsinrecentdecaderequiredanewattentiontobusinessresourceandcontroloverthiswealth.Oneofthehottopicaboutcontrolsoverbusinessresourceisanalyzingthecost-benefitofeachcontrol.InternalControlsserveasthefirstlineofdefenseinsafeguardingassetsandprevent
6、inganddetectingerrorsandfraud.WecansayInternalcontrolisawholesystemofcontrolsfinancialandotherwise,establishedbythemanagementforthesmoothrunningofbusiness;itincludesinternalcheek,internalauditandotherformsofcontrols.COSOdescribeInternalControlasfollow.Internalcontrolsarethemethodsemployedtohelpe
7、nsuretheachievementofanobjective.Inaccountingandorganizationaltheory,Internalcontrolisdefinedasaprocesseffectedbyanorganization'sstructure,workandauthorityflows,peopleandmanagementinformationsystems,designedtohelptheorganiza
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