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1、本科毕业论文（设计）外文翻译外文作者SnyderNeilH,BroomeO.Whitfield原文：UsinginternalcontrolstoreduceemployeetheftinsmallbusinessEmployeetheftisoneofthemostseriousproblemsfacedbysmallbusinessesintheUnitedStatestoday.AccordingtotheU.S.ChamberofCommerce,$40billionisstolenannuallyfromU.S.businesses
2、,tentimesthecostofthenation'sstreetcrime.Inaddition,estimatessuggestthatalmost$200billionworthofemployeetimeisstolenannuallyandthatlossesduetoemployeetheftareincreasingatarateof15percentperyear.Theeffectsofemployeetheftonsmallerfirmscanbedevastating.Becauseofthecompetitiven
3、atureofthemarketstheyserveandthefinancialconstraintstheyface,smallbusinessescanillaffordtoignorethisproblem.Accordingtooneestimate,forexample,almostone-thirdofallbusinessfailuresintheUnitedStatesareduetointernaltheft.Interestingly,mostsmallbusinessownersarenotsensitiveenoug
4、htothethreatposedbythisformoftheft,andtendtoregarditasacostofdoingbusiness.Internalissuesingeneral,andemployeetheftinparticular,tendtobeignoredunless,anduntil,severeproblemsarise.TheImportanceofInternalControlsTheimplementationofappropriateinternalcontrolproceduresisafundam
5、entalandimportantstepinreducingemployeetheft.Tobeeffective,thecontrolsusedandthewaytheyareimplementedmustreflectanunderstandingofwhoislikelytostealfromthecompanyandhowheorshemightdoit.Additionally,internalcontrolproceduresmustbeusedinaconsistentmanner,andtheyshouldnotdiffer
6、entiateamongowners,managers,partners,officers,relatives,orfriends.Thisarticlefocusesontheuseofinternalcontrolsinsmallfirmstoreduceemployeetheft.Ittakesintoaccountthat,indealingwiththetheftproblem,smallerfirmsmustcometogripswithsevereconstraintsthatlargerfirmsdonotencounter.
7、Additionally,theunderlyingorganizationalissuesthatinfluenceemployeeattitudestowardtheftarediscussed.OrganizationalClimateandControlofTheftEffectiveinternalcontrolbeginswiththecreationofaclimatewithintheorganizationthatsupportsandreinforcessuchvaluesashonestyandintegrity.Sma
8、llbusinessownersshouldbeginbycommunicatingclearlywiththeiremployeessothateveryoneu
