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1、原文：InternalControlinSwedishSmallandMediumSizeEnterprises3.4RolesandResponsibilitiesinInternalcontrolUnderthissection,wewilldiscusstherolesandresponsibilitiesofthevariousstakeholdersinSMEsinvolvedinthesystemofinternalcontrol.Thisaspectofinternalcontrolisdealtseparatelyheresincethetheoryoni
2、nternalcontrolunderlinestheimportanceofhavingaverycleardistinctionofrolesandresponsibilitiesinsuchenterprises.Thissectionwillbeusedtobackuptheselectionofsampleintervieweesinthedatacollectionprocessfromvariouspositionsincludingmanagers,auditors,accountants,andthelike.Thispartofthetheoretic
3、alframeworkisexpectedtoprovideabasistoidentifythemajorchallengesofSMEsinimplementingapropersystemofinternalcontrol;andinsodoingtotargettheresearchquestion.Nooneintheorganizationisexemptedfromaresponsibilityforinternalcontrol.Allemployees,withvaryingdegrees,areinvolvedinit-whethertheyarepa
4、rticipatinginthecontrolsystemperse,orproduceinformationtobeusedinthecontrolsystem.TheroleofthecorporategovernanceparticipantsincludingtheManagement,theBoardofDirectors,andAuditorsisdiscussedbrieflyinwhatfollows.Management:TheChiefExecutiveOfficer(CEO)playsaforefrontroleindesigningandimple
5、mentingeffectiveinternalcontrol.Inthecaseofsmallenterprises,theleadershipofthechiefexecutive–oftenanowner-managerisusuallymoredirect.However,inlargeandmediumcompanies,theCEOgivesdirectiontoseniormanagersandreviewshowtheycontrolthebusiness,therebyleadingmoreindirectly.TheManagementholdsthe
6、responsibilitytodecideonhowmuchriskisacceptabletothecompany.Insodoing,itspellsoutthelevelofeffectivenessandefficiencyofinternalcontrolsystem.(Cheney,2008,p.1)BoardofDirectors:BoardofDirectorsplaysanimportantroleininternalcontrolsystemby12providinggovernanceandcorporatestrategicleadership.
7、Theyareinvolvedinresourceallocation,businessplandecisions,enhancementofcapabilityinvariousdepartments,andthelike.Theyalsoappointmanagementwhichprovidesdirectiontoeffectiveinternalcontrol.Auditors:Byauditor,werefertobothinternalandexternalauditors.Theyarehighlyinvolv
