内部控制及其披露【外文翻译】

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1、外文翻译InternalcontrolanditsdisclosureMaterialSource:LauraF.SpiraAuthor:MichaelInthispaperweexploretheuseofdisclosureasaregulatorytool,usingasanillustrationthecurrentUKrequirementsregardingthedisclosureofinformationaboutinternalcontrol.Afterdiscussingthebro

2、adconceptofregulationbydisclosure,wetracetheevolutionofconceptsofinternalcontrolanditsreporting,describingthebackgroundtotheTurnbullguidancefordirectorsoninternalcontrolreporting,thebasisofcurrentUKrequirements.Wethenexaminerecentexamplesofinternalcontro

3、ldisclosures,identifyingtherangeofwaysinwhichtheyaddressthedisclosurerequirementsandconsideringthepossibleimpactofthedisclosurerequirementsoncorporatebehaviourandontheaudiencesfordisclosure.Weconcludewithsomereflectionsonthedisclosurelifecycle.Thepaperco

4、ntributestotheliteratureondisclosurebyspecificallyconsideringtheroleofdisclosureasaregulatorytoolandbyexaminingthenatureofspecificdisclosuresinanareaofcontinuinginterest,thatofinternalcontrol.Inhisanalysisofthedevelopmentoftheroleofaudit,Powerobservestha

5、tinternalcontrolhasbecomeincreasinglyimportantaspartofasystemofregulationwhichreliesonmakinginternalmechanismsvisiblethroughformsofself-validationanddisclosure.Corporategovernancerequirementshavefrequentlybeencouchedintheformofcodesofpracticeontheprincip

6、leof‘complyorexplain’ratherthanprescriptivelegislation.Themonitoringroleoftheboardofdirectors,whichformstheapexoftheinternalcontrolsystemofanorganisation,hasbeenemphasised.Theinfluenceofparticularinterestgroupshasbeenimportantinthenegotiationofthesedevel

7、opments.Auditors,bothinternalandexternal,canclaimexpertiseininternalcontrol,advancingtheirorganisationalpositioninthecaseofinternalauditors(SpiraandPage2003)andincreasingthepotentialforsalesofspecialisedservicesinthecaseofexternalauditors.Regulatorsandle

8、gislatorshavefocusedoninternalcontrolissuesasapolicyresponsetocrises(Cunningham2004).Theuseofinternalcontrolasacorporategovernancedevicereflectsasubtlebutsignificantchangeinitsconception,movingfromtheoriginal‘‘supportive’’