内部控制指导-不只是一个小问题【外文翻译】

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1、外文翻译InternalControlGuidance:NotJustaSmallMatterMaterialSource:JournalofAccountancy;Mar2007Author:LarryERittenberg;FrankMartens;CharlesELandesManagersofsmallerbusinessesneedtodesignandimplementaneffectivesystemofinternalcontroloverfinancialreportinginacost-beneficialway.Tohelpachieve

2、this,theCommitteeofSponsoringOrganizationsoftheTreadwayCommission(COSO)hasprovidedguidancetosmallerbusinessesinitspublicationInternalControlOverFinancialReporting—GuidanceforSmallerPublicCompanies.TheguidanceencouragesCPAstoworkwithorganizationstoimplementcontrolsthatarefundamentalb

3、uildingblockstosuccess.Effectiveinternalcontroloverfinancialreporting,includingmanagement’sunderstanding,design,implementationandmonitoring,shouldbeviewedasanimportantbusinessfunction.OftenlostinthedebateoverthecostsassociatedwithSarbanes-Oxleysection404isthesignificantnumberofsmall

4、erbusinessesthatfail,oftenbecausetheydonothavegoodbusinessplansordonotidentifyandcontrolrisks.Researchshowsthatastrongcommitmenttointernalcontrolisamatterofcompanypriority,notamatterofresources.ThisguidancewillhelpCPAsinindustryandinpublicpractice.CPAsinmanagementwillfinditusefulini

5、mplementingandevaluatinginternalcontrol.CPAsinpublicpracticewillfinditusefulinassessinginternalcontroloverfinancialreportingandidentifyingthetypesofcontrolstypicallyfoundinsmallerbusinesses.QUALIFICATIONREQUIREMENTSTheguidanceisdrawnfromthe1992COSOInternalControl—IntegratedFramework

6、(ICFramework),whichitclarifiesbutdoesnotextendorreplace.Focusingonthechallengesfacedbysmallerbusinesses,theguidanceexplicitlyaddressesissuesrelatedto:1.Segregatingaccountingduties.2.Developingeffectiveboardsandauditcommittees.3.Managingwithwiderspansofcontrol.4.Implementingsoundinfo

7、rmationtechnologycontrols.5.Documentingthedesignandoperationofcontrols.Theguidancecomprisesthreevolumes,eachwithadistinctpurpose.Volume1featuresahigh-levelexecutivesummaryintendedfortopmanagementandboards.Volume2presentspracticalguidancewithreal-lifeexamplesdrawnfromsmallerbusinesse

8、s.Volume3providesev