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1、毕业设计（论文）外文参考资料及译文译文题目：内部控制透视：理论与概念说明：要求学生结合毕业设计（论文）课题参阅一篇以上的外文资料，并翻译至少一万印刷符（或译出3千汉字）以上的译文。译文原则上要求打印（如手写，一律用400字方格稿纸书写），连同学校提供的统一封面及英文原文装订，于毕业设计（论文）工作开始后2周内完成，作为成绩考核的一部分。AClearLookatInternalControls:TheoryandConceptsHammedArad(Philae)Departmentofaccounting,IslamicAzadUn
2、iversity,Hamadan,IranBarakJamshedyNavidFacultyMemberofIslamicAzadUniversity,Kerman-shah,IranFrom：ReserarchPaper,July2009.SocialScienceResearchNetworkAbstractInternalcontrolisanaccountingprocedureorsystemdesignedtopromoteefficiencyorassuretheimplementationofapolicyorsaf
3、eguardassetsoravoidfraudanderror.InternalControlisamajorpartofmanaginganorganization.Itcomprisestheplans,methods,andproceduresusedtomeetmissions,goals,andobjectivesand,indoingso,supportperformance-basedmanagement.InternalControlwhichisequalwithmanagementcontrolhelpsman
4、agersachievedesiredresultsthrougheffectivestewardshipofresources.Internalcontrolsshouldreducetherisksassociatedwithundetectederrorsorirregularities,butdesigningandestablishingeffectiveinternalcontrolsisnotasimpletaskandcannotbeaccomplishedthroughashortsetofquickfixes.I
5、nthispapertheconceptsofinternalcontrolsanddifferentaspectsofinternalcontrolsarediscussed.Keywords:InternalControl,ManagementControls,ControlEnvironment,ControlActivities,Monitoring.1.IntroductionThenecessityofcontrolinnewvariablebusinessenvironmentisnotlatentforanypers
6、onandmanagementasaresponsefactorforstockholdersandanothershouldimplementagreatcontroloverhis/herorganization.Controlistheactivityofmanagingorexertingcontroloversomething.Theemergenceanddevelopmentofsystematicthoughtsinrecentdecaderequiredanewattentiontobusinessresource
7、andcontroloverthiswealth.Oneofthehottopicaboutcontrolsoverbusinessresourceisanalyzingthecost-benefitofeachcontrol.InternalControlsserveasthefirstlineofdefenseinsafeguardingassetsandpreventinganddetectingerrorsandfraud.WecansayInternalcontrolisawholesystemofcontrolsfina
8、ncialandotherwise,establishedbythemanagementforthesmoothrunningofbusiness;itincludesinternalcheek,internalauditandoth
