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1、本科毕业论文（设计）外文翻译外文题目RiskandControlDevelopmentsinCorporateGovernance:changingtheroleofexternalauditor?外文出处CorporateGovernance:AnInternationalReview外文作者ClausHolm,PeterBirkholmLaursen原文：RiskandControlDevelopmentsinCorporateGovernance:changingtheroleofexternalauditor?Corporategovernance
2、andinternalcontrolsInthissectionweexaminethemainrelationshipbetweentheoverallconceptofcorporategovernanceandsomeofthekeycontrolelementsoftheinternalcontrolstructure,namelythesupervisoryroleoftheboard,thefunctionofauditcommitteesandinternalauditing,andtheintroductionofriskmanagemen
3、t.Corporategovernancehasbeendescribedasthesystembywhichcorporationsaredirectedandcontrolled(e.g.OECD,1999,2004).Asaderived(core)quality,corporategovernanceinvolvesgoodmanagementcultureand,assuch,encompassestheoverallprinciplesforgoodcompanymanagement.Thestructureofthesysteminvolve
4、stherelationshipsandinteractionsbetweenboard,managementandotherinternal,aswellasexternalstakeholdersinthepursuitofcompanyobjectives.Thisviewontheconceptualcontentmaybeviewedastheshared/generalinterpretationofcorporategovernanceasincorporatedinleadingreportsontheissue,e.g.theCadbur
5、yreport(1992),theGreenburyreport(1995),thereportoftheCEPSWorkingParty(1995),theHampelreport(1998),theKontraGreport(1998),theCombinedCode(1998,2003,2006)andOECDreport(1999,2004).CorporategovernancehasbeentheobjectofmassivedebateinEuropeaswellasinotherpartsoftheworld.Asetofsharedgui
6、delinesforcorporategovernancehasnotbeenelaborated,althoughthiswasastateddesireas11earlyasinthereportoftheCEPSWorkingParty(1995).InarecentdiscussionpaperfromFEE(2003,p.19),thedefinitionfromtheOECDreporthasbeenadopted.However,FEEalsoidentifiesaneedfordevelopingaframeworkoncorporateg
7、overnancereportingandoffersacollaborationwithotherpartiesonsuchaframeworkinordertoimprovethequalityofcorporategovernance(FEE,2003,p.13).Theframeworkcouldbeinstrumentalingaugingprincipalcompanyproblems,i.e.thecompanycanbeviewedasanexusofcontractswiththeproblemsinvolvedinwritingthec
8、ontractsexanteandensuringcomplian
