资源描述：
《瑞典中小企业内部控制研究 毕业论文外文翻译》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。
1、本科毕业论文（设计）外文翻译外文题目InternalControlinSwedishSmallandMediumSizeEnterprises外文出处France：UmeåSchoolofBusiness，2009.23-29外文作者TsegahiwotTeketelZelalemBerhanu原文：InternalControlinSwedishSmallandMediumSizeEnterprises3.4RolesandResponsibilitiesinInternalcontrolUnderthissection,wewilldiscu
2、sstherolesandresponsibilitiesofthevariousstakeholdersinSMEsinvolvedinthesystemofinternalcontrol.Thisaspectofinternalcontrolisdealtseparatelyheresincethetheoryoninternalcontrolunderlinestheimportanceofhavingaverycleardistinctionofrolesandresponsibilitiesinsuchenterprises.Thiss
3、ectionwillbeusedtobackuptheselectionofsampleintervieweesinthedatacollectionprocessfromvariouspositionsincludingmanagers,auditors,accountants,andthelike.ThispartofthetheoreticalframeworkisexpectedtoprovideabasistoidentifythemajorchallengesofSMEsinimplementingapropersystemofint
4、ernalcontrol;andinsodoingtotargettheresearchquestion.Nooneintheorganizationisexemptedfromaresponsibilityforinternalcontrol.Allemployees,withvaryingdegrees,areinvolvedinit-whethertheyareparticipatinginthecontrolsystemperse,orproduceinformationtobeusedinthecontrolsystem.Therole
5、ofthecorporategovernanceparticipantsincludingtheManagement,theBoardofDirectors,andAuditorsisdiscussedbrieflyinwhatfollows.Management:TheChiefExecutiveOfficer(CEO)playsaforefrontroleindesigningandimplementingeffectiveinternalcontrol.Inthecaseofsmallenterprises,theleadershipoft
6、hechiefexecutive–oftenanowner-managerisusuallymoredirect.However,inlargeandmediumcompanies,theCEOgivesdirectiontoseniormanagersandreviewshowtheycontrolthebusiness,therebyleadingmoreindirectly.TheManagementholdstheresponsibilitytodecideonhowmuchriskisacceptabletothecompany.Ins
7、odoing,itspellsoutthelevelofeffectivenessandefficiencyofinternalcontrolsystem.(Cheney,2008,p.1)BoardofDirectors:BoardofDirectorsplaysanimportantroleininternalcontrolsystemby13providinggovernanceandcorporatestrategicleadership.Theyareinvolvedinresourceallocation,businessplande
8、cisions,enhancementofcapabilityinvariousdepartments,andthelike.Theya
