内部控制指导不仅仅是一个小问题【外文翻译】

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1、外文文献翻译译文原文：InternalControlGuidanceNotJustaSmallMatterCOSO'slatestguidanceoncontrolsforsmallerbusinessesfitsallorganizationsmanagersofsmallerbusinessesneedtodesignandimplementaneffectivesystemofinternalcontroloverfinancialreportinginacost-beneficialwayTohelpachievethis,theCommitteeofSponsor

2、ingOrganizationsoftheTreadwayCommission(COSO)hasprovidedguidancetosmallerbusinessesinitspublicationInternalControlOverFinancialReporting—GuidanceforSmallerPublicCompanies(www.coso.org).TheguidanceencouragesCPAstoworkwithorganizationstoimplementcontrolsthatarefundamentalbuildingblockstosucc

3、ess.Effectiveinternalcontroloverfinancialreporting,includingmanagement'sunderstanding,design,implementationandmonitoring,shouldbeviewedasanimportantbusinessfunction.OftenlostintbedebateoverthecostsassociatedwithSarbanes-Oxleysection404istbesignificantnumberofsmallerbusinessesthatfail,often

4、becausetheydonothavegoodbusinessplansordonotidentifyandcontrolrisks.Researchshowsthatastrongcommitmenttointernalcontrolisamatterofcompanyprioritynotamatterofresources.thisguidancewillhelpCPAsinindustryandinpublicpractice.CPAsinmanagementwillfinditusefulinimplementingandevaluatinginternalco

5、ntrol,CPAsinpublicpracticewillfinditusefulinassessinginternalcontroloverfinancialreportingandidentifyingthetypesofcontrolstypicallyfoundinsmallerbusinessesReportedinternalcontroldeficiencieswentdowninthesecondyearofcompliancewithSorbanes-Oxtevsection404byacceleratedfilers.In2005,15.4%ofrep

6、ortingcompanieshadmaterialweaknessesofinternalcontrol.Inthefirstquarterof2006,thatdroppedto5.6%.Theguidanceisdrawnfromthe1992COSOInternalControl—IntegratedFramework(lCFramework),whichitclarifiesbutdoesnotextendorreplace.Focusingonthechallengesfacedbysmallerbusinesses,theguidanceexplicitlya

7、ddressesissuesrelatedto:14•Segregatingaccountingduties.•Developingeffectiveboardsandauditcommittees.•Managingwithwiderspansofcontrol.•Implementingsoundinformationtechnologycontrols.•Documentingthedesignandoperationofcontrols.Theguidancecomprisesthreevolumes,ea