内部控制[外文翻译]

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1、AClearLookatInternalControls:TheoryandConceptsMaterialsource:socialscienceresearchnetworkJuly2009author：HammedAbstract:internalcontrolisanaccountingprocedureorsystemdesignedtopromoteefficiencyorassuretheimplementationofapolicyorsafeguardassetsoravoid

2、fraudanderror.InternalControlisamajorpartofmanaginganorganization.Itcomprisestheplans,methods,andproceduresusedtomeetmissions,goals,andobjectivesand,indoingso,supportperformance-basedmanagement.InternalControlwhichisequalwithmanagementcontrolhelpsman

3、agersachievedesiredresultsthrougheffectivestewardshipofresources.Internalcontrolsshouldreducetherisksassociatedwithundetectederrorsorirregularities,butdesigningandestablishingeffectiveinternalcontrolsisnotasimpletaskandcannotbeaccomplishedthroughasho

4、rtsetofquickfixes.Inthispapertheconceptsofinternalcontrolsanddifferentaspectsofinternalcontrolsarediscussed.Keywords:InternalControl,managementcontrols,ControlEnvironment,ControlActivities,Monitoring1.IntroductionThenecessityofcontrolinnewvariablebus

5、inessenvironmentisnotlatentforanypersonandmanagementasaresponsefactorforstockholdersandanothershouldimplementagreatcontroloverhis/herorganization.Controlistheactivityofmanagingorexertingcontroloversomething.heemergenceanddevelopmentofsystematicthough

6、tsinrecentdecaderequiredanewattentiontobusinessresourceandcontroloverthiswealth.Oneofthehottopicaboutcontrolsoverbusinessresourceisanalyzingthecost-benefitofeachcontrol.InternalControlsserveasthefirstlineofdefenseinsafeguardingassetsandpreventingandd

7、etectingerrorsandfraud.WecansayInternalcontrolisawholesystemofcontrolsfinancialandotherwise,establishedbythemanagementforthesmoothrunningofbusiness;itincludesinternalcheek,internalauditandotherformsofcontrols.COSOdescribeInternalControlasfollow.Inter

8、nalcontrolsarethemethodsemployedtohelpensuretheachievementofanobjective.Inaccountingandorganizationaltheory,Internalcontrolisdefinedasaprocesseffectedbyanorganization'sstructure,workandauthorityflows,peopleandmanagementinformationsystems,designedtohe