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1、本科毕业论文(设计)外文翻译外文题目InternalControlinSwedishSmallandMediumSizeEnterprises外文出处France:UmeåSchoolofBusiness,2009.23-29外文作者TsegahiwotTeketelZelalemBerhanu原文:InternalControlinSwedishSmallandMediumSizeEnterprises3.4RolesandResponsibilitiesinInternalcontrolUnderthissection,wewilldiscu
2、sstherolesandresponsibilitiesofthevariousstakeholdersinSMEsinvolvedinthesystemofinternalcontrol.Thisaspectofinternalcontrolisdealtseparatelyheresincethetheoryoninternalcontrolunderlinestheimportanceofhavingaverycleardistinctionofrolesandresponsibilitiesinsuchenterprises.Thiss
3、ectionwillbeusedtobackuptheselectionofsampleintervieweesinthedatacollectionprocessfromvariouspositionsincludingmanagers,auditors,accountants,andthelike.ThispartofthetheoreticalframeworkisexpectedtoprovideabasistoidentifythemajorchallengesofSMEsinimplementingapropersystemofint
4、ernalcontrol;andinsodoingtotargettheresearchquestion.Nooneintheorganizationisexemptedfromaresponsibilityforinternalcontrol.Allemployees,withvaryingdegrees,areinvolvedinit-whethertheyareparticipatinginthecontrolsystemperse,orproduceinformationtobeusedinthecontrolsystem.Therole
5、ofthecorporategovernanceparticipantsincludingtheManagement,theBoardofDirectors,andAuditorsisdiscussedbrieflyinwhatfollows.Management:TheChiefExecutiveOfficer(CEO)playsaforefrontroleindesigningandimplementingeffectiveinternalcontrol.Inthecaseofsmallenterprises,theleadershipoft
6、hechiefexecutive–oftenanowner-managerisusuallymoredirect.However,inlargeandmediumcompanies,theCEOgivesdirectiontoseniormanagersandreviewshowtheycontrolthebusiness,therebyleadingmoreindirectly.TheManagementholdstheresponsibilitytodecideonhowmuchriskisacceptabletothecompany.Ins
7、odoing,itspellsoutthelevelofeffectivenessandefficiencyofinternalcontrolsystem.(Cheney,2008,p.1)BoardofDirectors:BoardofDirectorsplaysanimportantroleininternalcontrolsystemby13providinggovernanceandcorporatestrategicleadership.Theyareinvolvedinresourceallocation,businessplande
8、cisions,enhancementofcapabilityinvariousdepartments,andthelike.Theya