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1、本科毕业论文（设计）外文翻译原文：InternalControl–IntegratedFrameworkRisksTheprocessofidentifyingandanalyzingriskisanongoingiterativeprocessandisacriticalcomponentofaneffectiveinternalcontrolsystem.Managementsmustfocuscarefullyonrisksatalllevelsoftheentityandtakethenecessaryactionstomanagethem.RiskIdentificat
2、ionAnentity’sperformancecanbeatriskduetointernalorexternalfactors.Thesefactors,inturn,canaffecteitherstatedorimpliedobjectives.Riskincreasesasobjectivesincreasinglydifferfrompastperformance.Inanumberofareasofperformance,anentityoftendoesnotsetexplicitentity-wideobjectivesbecauseitconsidersits
3、performancetobeacceptable.Althoughtheremightnotbeanexplicitorwrittenobjectiveinthesecircumstances,thereisanimpliedobjectiveof“nochange”or“asis.”Thisdoesnotmeanthatanimpliedobjectiveiswithouteitherinternalorexternalrisk.Forexample,anentitymightviewitsservicetocustomersasacceptable,yet,duetoach
4、angeinacompetitor’spractices,itsservice,asviewedbyitscustomers,mightdeteriorate.Regardlessofwhetheranobjectiveisstatedorimplied,anentity’srisk-assessmentprocessshouldconsiderrisksthatmayoccur.Itisimportantthatriskidentificationbecomprehensive.Itshouldconsiderallsignificantinteractions—ofgoods
5、,servicesandinformation—betweenanentityandrelevantexternalparties.Theseexternalpartiesincludepotentialandcurrentsuppliers,investors,creditors,shareholders,employees,customers,buyers,intermediariesandcompetitors,aswellaspublicbodiesandnewsmedia.Riskidentificationisaniterativeprocessandoftenisi
6、ntegratedwiththeplanningprocess.Italsoisusefultoconsiderriskfroma“cleansheetofpaper”approach,andnotmerelyrelatetherisktothepreviousreview.EntityLevel.Risksattheentity-widelevelcanarisefromexternalorinternalfactors.Examplesinclude:ExternalFactors●Technologicaldevelopmentscanaffectthenatureandt
7、imingofresearchanddevelopment,orleadtochangesinprocurement.●Changingcustomerneedsorexpectationscanaffectproductdevelopment,productionprocess,customerservice,pricingorwarranties.●Competitioncanaltermarketingorserviceactivities.●Newlegislationa
