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1、外文翻译Strategy,controlactivities,monitoringandeffectivenessMaterialSource:ManagarialAuditingjournalAuthor:AdebayoAgbejuleAbstractPurpose-First,thispaperaimstoprovideempiricalevidenceoftheinteractionbetweenthecomponentsofaninternalcontrolsystem.Second,i
2、tseekstointegrateworkfromthefieldofstrategyandthatontheinternalcontrolsystemfromthefieldofauditing.Design/methodology/approach-Datawerecollectedthroughanonlinequestionnaireandanalyzedusingmultipleregressionanalysis,i.e.athree-wayinteractionmodel.Ther
3、esultwasausablesampleoftheopinionsof741managersworkinginFinland.Keyword(s):Internalcontrol;Managementeffectiveness;Managementstrategy;Auditing;Finland.IntroductionInrecentyears,therehasbeengrowinginterestintheroleinternalcontrolelementsplayintheeffec
4、tivenessofacompany.Inresponse,theCommitteeofSponsoringOrganizationsoftheTreadwayCommission(COSO)developedabroadintegratedframeworkofinternalcontroltoprovideguidelinesforcreating,adaptingandmonitoringsystemsofcontrol.Internalcontrolframeworksarechosen
5、toexplaininternalcontrol:throughthem,importantelementsofcontrolanditsrelationshipscanbeunderstood.Thesecommonlyknownframeworks(e.g.COSO,CoCo,BasleFramework,theCombinedCodeandTheTurnbullGuidance)includedefinitionsofinternalcontrolandpresentitscomponen
6、ts.Forexample,Fadziletal.(2005)statethattheprimaryobjectivesofanorganization'ssystemofinternalcontrolaretoprovideadministrativemanagementwithreasonableassurancesthatfinancialinformationisaccurateandreliable:thattheorganizationcomplieswithpolicies,pla
7、ns,procedures,laws,regulationsandcontracts;assetsaresafeguardedagainstlossandtheft;resourcesareusedeconomicallyandefficiently;andestablishedobjectivesandgoalsforoperationsorprogramscanbemet.ThefollowingthreeinternalcontrolobjectivescanbefoundintheCOS
8、Oframework:Leffectivenessandefficiencyofactivities;2.reliabilityoffinancialinformation;and3.compliancewithapplicablelawsandregulations.Whenthesethreeobjectivesareproperlyachieved,internalcontrolshouldbedeemedeffective.Inthisstudy,internalcontroleffec
