1、外文翻译原文来源：ResearchPaper,July2009,SocialScienceResearchNetwork中文译文：内部控制透视：理论与概念学院专业姓名学号指导教师年月日11AClearLookatInternalControls:TheoryandConcepts内部控制透视：理论与概念Thenecessityofcontrol innewvariablebusinessenvironmentisnotlatent for any person and management as a response factor forstockholders and a
2、nother should implement a great controloverhis/her organization.环境需要新的业务控制变量不为任何潜在的股东和管理人士的响应因子为1，另外应执行/她组织了一个很大的控制权。控制是管理活动的东西或以上施加控制。思想的产生和近十年的发展需要有系统的商业资源和控制这种财富一个新的关注。Oneof thehot topicabout controls over business resource is analyzing the cost-benefit ofeachcontrol.主题之一热一回合管制的商业资源是分析每
3、个控制成本效益。作为内部控制和欺诈的第一道防线，维护资产以及预防和侦查错误。内部控制，我们可以说是一种控制整个系统的财务和其他方面的管理制定了为企业的顺利运行;它包括内部的脸颊，内部审计和其他形式的控制。COSO describe Internal Control as follow. Internal controls are themethodsemployedtohelpensuretheachievementofanobjective.COSO的内部控制描述如下。内部控制是一个客观的方法用来帮助确保实现。Inaccountingandorganizational t
4、heory, Internalcontrol isdefinedasaprocess effected by an organization's structure, work and authorityflows,peopleandmanagementinformationsystems,designedtohelptheorganizationaccomplish specificgoalsorobjectives. It isameansby which an organization's resources are directed, monitored, andm
5、easured.Itplaysanimportantroleinpreventinganddetectingfraudand protecting the organization's resources, both physical (eg,machineryandproperty)andintangible(eg,reputationorintellectualproperty such as trademarks). At the organizational level, internalcontrol objectives relate to the reliab
6、ility of financial reporting, timelyfeedbackon theachievementofoperational or strategicgoals,andcompliancewithlawsandregulations.在会计和组织理论，内部控制是指或目标目标的过程实施由组织的结构，工作和权力流动，人员和具体的管理信息系统，旨在帮助组织实现。这是一种手段，其中一个组织的资源被定向，监控和测量。它发挥着无形的（重要的作用，预防和侦查欺诈和保护组织的资源，包括生理（如，机械和财产）和乙二醇，声誉或知识产权，如商标）。在组织水平，内部控制目标
7、与可靠性的目标或战略的财务报告，及时反馈业务上的成就，并遵守法律，法规。Atthespecifictransactionlevel,internal control refers to the actions taken to achieve a specificobjective (eg, how to ensure the organization's payments to thirdparties are for valid services rendered.) Internal control proc
