内部控制制度【外文翻译】

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1、外文翻译原文InternalControlSystemsMaterialSource:EncyclopediaofBusinessAuthor:AudreyGramlingInternalcontrolcanbedescribedasanyactiontakenbyanorganizationtohelpenhancethelikelihoodthattheobjectivesoftheorganizationwillbeachieved.Thedefinitionofinternalcontrolhasevolvedasdifferentinternalcontrolmod

2、elshavebeendeveloped.Thisarticlewilldescribethesemodels,presentthedefinitionsofinternalcontroltheyprovide,andindicatethecomponentsofinternalcontrol.Variouspartiesresponsibleforandaffectedbyinternalcontrolwillalsobediscussed.THECOSOMODELIntheUnitedStatesmanyorganizationshaveadoptedtheinterna

3、lcontrolconceptspresentedinthereportoftheCommitteeofSponsoringOrganizationsoftheTreadwayCommission(COSO).Publishedin1992,theCOSOreportdefinesinternalcontrolas:aprocess,effectedbyanentity'sboardofdirectors,managementandotherpersonnel,designedtoprovidereasonableassuranceregardingtheachievemen

4、tofobjectivesinthefollowingcategories:1.effectivenessandefficiencyofoperations2.reliabilityoffinancialreporting3.compliancewithapplicablelawsandregulationsCOSOdescribesinternalcontrolasconsistingoffiveessentialcomponents,include:1.Thecontrolenvironment2.Riskassessment3.Controlactivities4.In

5、formationandcommunication5.MonitoringAsthebaseofthepyramid,thecontrolenvironmentisarguablythemostimportantcomponentbecauseitsetsthetonefortheorganization.Factorsofthe7controlenvironmentincludeemployees'integrity,theorganization'scommitmenttocompetence,management'sphilosophyandoperatingstyle

6、,andtheattentionanddirectionoftheboardofdirectorsanditsauditcommittee.Riskassessmentreferstotheidentification,analysis,andmanagementofuncertaintyfacingtheorganization.Riskassessmentfocusesontheuncertaintiesinmeetingtheorganization'sfinancialandoperationalobjectives.Changesinpersonnel,newpro

7、ductlines,orrapidexpansioncouldaffectanorganization'srisks.Controlactivitiesincludethepoliciesandproceduresmaintainedbyanorganizationtoaddressrisk-proneareas.Anexampleofacontrolactivityisapolicyrequiringapprovalbytheboardofdirectorsforallpurchasesexceedi