资源描述：
《内部控制-整体框架【外文翻译】》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。
1、本科毕业论文（设计）外文翻译原文：InternalControl–IntegratedFrameworkRisksTheprocessofidentifyingandanalyzingriskisanongoingiterativeprocessandisacriticalcomponentofaneffectiveinternalcontrolsystem.Managementsmustfocuscarefullyonrisksatalllevelsoftheentityandtakethenecessaryactionstomanagethem.RiskIdentificationAnen
2、tity’sperformancecanbeatriskduetointernalorexternalfactors.Thesefactors,inturn,canaffecteitherstatedorimpliedobjectives.Riskincreasesasobjectivesincreasinglydifferfrompastperformance.Inanumberofareasofperformance,anentityoftendoesnotsetexplicitentity-wideobjectivesbecauseitconsidersitsperformancetob
3、eacceptable.Althoughtheremightnotbeanexplicitorwrittenobjectiveinthesecircumstances,thereisanimpliedobjectiveof“nochange”or“asis.”Thisdoesnotmeanthatanimpliedobjectiveiswithouteitherinternalorexternalrisk.Forexample,anentitymightviewitsservicetocustomersasacceptable,yet,duetoachangeinacompetitor’spr
4、actices,itsservice,asviewedbyitscustomers,mightdeteriorate.Regardlessofwhetheranobjectiveisstatedorimplied,anentity’srisk-assessmentprocessshouldconsiderrisksthatmayoccur.Itisimportantthatriskidentificationbecomprehensive.Itshouldconsiderallsignificantinteractions—ofgoods,servicesandinformation—betw
5、eenanentityandrelevantexternalparties.Theseexternalpartiesincludepotentialandcurrentsuppliers,investors,creditors,shareholders,employees,customers,buyers,intermediariesandcompetitors,aswellaspublicbodiesandnewsmedia.Riskidentificationisaniterativeprocessandoftenisintegratedwiththeplanningprocess.Ita
6、lsoisusefultoconsiderriskfroma“cleansheetofpaper”approach,andnotmerelyrelatetherisktothepreviousreview.EntityLevel.Risksattheentity-widelevelcanarisefromexternalorinternalfactors.Examplesinclude:ExternalFactors●Technologicaldevelopmentscanaffectthenatureandtimingofresearchanddevelopment,orleadtochan
7、gesinprocurement.●Changingcustomerneedsorexpectationscanaffectproductdevelopment,productionprocess,customerservice,pricingorwarranties.●Competitioncanaltermarketingorserviceactivities.●Newlegislationa
