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1、本科毕业论文（设计）外文翻译外文作者SnyderNeilH,BroomeO.Whitfield原文：UsinginternalcontrolstoreduceemployeetheftinsmallbusinessEmployeetheftisoneofthemostseriousproblemsfacedbysmallbusinessesintheUnitedStatestoday.AccordingtotheU.S.ChamberofCommerce,$40billionisstolenannuallyfromU.S.
2、businesses,tentimesthecostofthenation'sstreetcrime.Inaddition,estimatessuggestthatalmost$200billionworthofemployeetimeisstolenannuallyandthatlossesduetoemployeetheftareincreasingatarateof15percentperyear.Theeffectsofemployeetheftonsmallerfirmscanbedevastating.Beca
3、useofthecompetitivenatureofthemarketstheyserveandthefinancialconstraintstheyface,smallbusinessescanillaffordtoignorethisproblem.Accordingtooneestimate,forexample,almostone-thirdofallbusinessfailuresintheUnitedStatesareduetointernaltheft.Interestingly,mostsmallbusi
4、nessownersarenotsensitiveenoughtothethreatposedbythisformoftheft,andtendtoregarditasacostofdoingbusiness.Internalissuesingeneral,andemployeetheftinparticular,tendtobeignoredunless,anduntil,severeproblemsarise.TheImportanceofInternalControlsTheimplementationofappro
5、priateinternalcontrolproceduresisafundamentalandimportantstepinreducingemployeetheft.Tobeeffective,thecontrolsusedandthewaytheyareimplementedmustreflectanunderstandingofwhoislikelytostealfromthecompanyandhowheorshemightdoit.Additionally,internalcontrolproceduresmu
6、stbeusedinaconsistentmanner,andtheyshouldnotdifferentiateamongowners,managers,partners,officers,relatives,orfriends.Thisarticlefocusesontheuseofinternalcontrolsinsmallfirmstoreduceemployeetheft.Ittakesintoaccountthat,indealingwiththetheftproblem,smallerfirmsmustco
7、metogripswithsevereconstraintsthatlargerfirmsdonotencounter.Additionally,theunderlyingorganizationalissuesthatinfluenceemployeeattitudestowardtheftarediscussed.OrganizationalClimateandControlofTheftEffectiveinternalcontrolbeginswiththecreationofaclimatewithintheor
8、ganizationthatsupportsandreinforcessuchvaluesashonestyandintegrity.Smallbusinessownersshouldbeginbycommunicatingclearlywiththeiremployeessothateveryoneu
