外文参考资料及译文

毕业设计（论文）外文参考资

料及译文

译文题目：内部控制透视：理论与概念

学生姓名：盛睿学号:1201101175

专业：会计

所在学院：商学院

指导教师：赵越春

职称：教授

2015 年 12 月 22 日

外文文献原文

A Clear Look at Internal Controls: Theory and Concepts

Hammed Arad (Philae)

Department of accounting, Islamic Azad University, Hamadan, Iran

Barak Jamshedy-Navid

Faculty Member of Islamic Azad University, Kerman-shah, Iran

Abstract

internal control is an accounting procedure or system designed to promote efficiency or assure the implementation of a policy or safeguard assets or avoid fraud and error. Internal Control is a major part of managing an organization. It comprises the plans, methods, and procedures used to meet missions, goals, and objectives and, in doing so, support performance-based management. Internal Control which is equal with management control helps managers achieve desired results through effective stewardship of resources. Internal controls should reduce the risks associated with undetected errors or irregularities, but designing and establishing effective internal controls is not a simple task and cannot be accomplished through a short set of quick fixes. In this paper the concepts of internal controls and different aspects of internal controls are discussed.

Keywords: Internal Control, management controls, Control Environment, Control Activities, Monitoring

Introduction

The necessity of control in new variable business environment is not latent for any person and management as a response factor for stockholders and another should implement a great control over his/her organization. Control is the activity of managing or exerting control over something. he emergence and development of systematic thoughts in recent decade required a new attention to business resource and control over this wealth. One of the hot topic a bout controls over business resource is analyzing the cost-benefit of each control.

Internal Controls serve as the first line of defense in safeguarding assets and preventing and detecting errors and fraud. We can say Internal control is a whole system of controls financial and otherwise, established by the management for the smooth running of business; it includes internal cheek, internal audit and other forms of controls.

COSO describe Internal Control as follow. Internal controls are the methods employed to help ensure the achievement of an objective. In accounting and organizational theory, Internal control is defined as a process effected by an organization's structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific goals or objectives. It is a means by which an organization's resources are directed, monitored, and measured. It plays an important role in preventing and detecting fraud and protecting the organization's resources, both physical (e.g., machinery and property) and intangible (e.g., reputation or intellectual

property such as trademarks). At the organizational level, internal control objectives relate to the reliability of financial reporting, timely feedback on the achievement of operational or strategic goals, and compliance with laws and regulations. At the specific transaction level, internal control refers to the actions taken to achieve a specific objective (e.g., how to ensure the organization's payments to third parties are for valid services rendered.) Internal control procedures reduce process variation, leading to more predictable outcomes. Internal controls within business entities are called also business controls. They are tools used by manager's everyday.

* Writing procedures to encourage compliance, locking your office to discourage theft, and reviewing your monthly statement of account to verify transactions are common internal controls employed to achieve specific objectives.

All managers use internal controls to help assure that their units operate according to plan, and the methods they use--policies, procedures, organizational design, and physical barriers-constitute. Internal control is a combination of the following：

1. Financial controls, and

2. Other controls

According to the institute of chartered accountants of India internal control is the plan of organization and all the methods and procedures adopted by the management of an entity to assist in achieving management objective of ensuring as far as possible the orderly and efficient conduct of its business including adherence to management policies, the safe guarding of assets prevention and detection of frauds and error the accuracy and completeness of the accounting records and timely preparation of reliable financial information, the system of internal control extends beyond those matters which relate to the function of accounting system. In other words internal control system of controls lay down by the management for the smooth running of the business for the accomplishment of its objects. These controls can be divided in two parts i.e. financial control and other controls.

Financial controls:

- Controls for recording accounting transactions properly.

- Controls for proper safe guarding company assets like cash stock bank debtor etc

- Early detection and prevention of errors and frauds.

- Properly and timely preparation of financial records I e balance sheet and profit and loss account.

- To maximize profit and minimize cost.

Other controls: Other controls include the following:

Quality controls.

Control over raw materials.

Control over finished products.

Marketing control, etc

Parties responsible for and affected by internal control

While all of an organization's people are an integral part of internal control, certain parties merit special mention. These include management, the board of directors (including the audit commit tee), internal auditors, and external auditors.

The primary responsibility for the development and maintenance of internal control rests with an organization's management. With increased significance placed on the control environment, the focus of internal control has changed from policies and procedures to an overriding philosophy and operating style within the organization. Emphasis on these intangible aspects highlights the importance of top management's involvement in the internal control system. If internal control is not a priority for management, then it will not be one for people within the organization either.

As an indication of management's responsibility, top management at a publicly owned organization will include in the organization's annual financial report to the shareholders a statement indicating that management has established a system of internal control that management believes is effective. The statement may also provide specific details about the organization's internal control system.

Internal control must be evaluated in order to provide management with some assurance regarding its effectiveness. Internal control evaluation involves everything management does to control the organization in the effort to achieve its objectives. Internal control would be judged as effective if its components are present and function effectively for operations, financial reporting, and compliance. he boards of directors and its audit committee have responsibility for making sure the internal control system within the organization is adequate. This responsibility includes determining the extent to which internal controls are evaluated. Two parties involved in the evaluation of internal control are the organization's internal auditors and their external auditors.

Internal auditors' responsibilities typically include ensuring the adequacy of the system of internal control, the reliability of data, and the efficient use of the organization's resources. Internal auditors identify control problems and develop solutions for improving and strengthening internal controls. Internal auditors are concerned with the entire range of an organization's internal controls, including operational, financial, and compliance controls.

Internal control will also be evaluated by the external auditors. External auditors assess the effectiveness of internal control within an organization to plan the financial statement audit. In contrast to internal auditors, external auditors focus primarily on controls that affect financial reporting. External auditors have a responsibility to report internal control weaknesses (as well as reportable conditions about internal control) to the audit committee of the board of directors. Limitations of an Entity's Internal Control

Internal control, no matter how well designed and operated, can provide only reasonable assurance of achieving an entity's control objectives. The likelihood of achievement is affected by limitations inherent to internal control. These include the realities that human judgment in decision-making can be faulty and that breakdowns in internal control can occur because of

human failures such as simple errors or mistakes. For example, errors may occur in designing,

Maintaining, or monitoring automated controls. If an entity’s IT personnel do not completely understand how an order entry system processes sales transactions, they may erroneously design changes to the system to process sales for a new line of products. On the other hand, such changes may be correctly designed but misunderstood by individuals who translate the design into program code. Errors also may occur in the use of information produced by IT. For example, automated controls may be designed to report transactions over a specified dollar limit for management review, but individuals responsible for conducting the review may not understand the purpose of such reports and, accordingly, may fail to review them or investigate unusual items.

Additionally, controls, whether manual or automated, can be circumvented by the collusion of two or more people or inappropriate management override of internal control. For example, management may enter into side agreements with customers that alter the terms and conditions of the entity’s standard sales contract in ways that would preclude revenue recognition. Also, edit routines in a software program that are designed to identify and report transactions that exceed specified credit limits may be overridden or disabled.

Internal control is influenced by the quantitative and qualitative estimates and judgments made by management in evaluating the cost-benefit relationship of an entity’s internal control. The cost of an entity's internal control should not exceed the benefits that are expected to be derived. Although the cost-benefit relationship is a primary criterion that should be considered in designing internal control, the precise measurement of costs and benefits usually is not possible.

Custom, culture, and the corporate governance system may inhibit fraud, but they are not absolute deterrents. An effective control environment, too, may help reduce the risk of fraud. For example, an effective board of directors, audit committee, and internal audit function may constrain improper conduct by management. Alternatively, the control environment may reduce the effectiveness of other components. For example, when the nature of management incentives increases the risk of material misstatement of financial statements, the effectiveness of control activities may be reduced.

Balancing Risk and Control

Risk is the probability that an event or action will adversely affect the organization. The primary categories of risk are errors, omissions, delay and fraud In order to achieve goals and objectives, management needs to effectively balance risks and controls. Therefore, control procedures need to be developed so that they decrease risk to a level where management can accept the exposure to that risk. By performing this bal ancing act "reasonable assurance” can be attained. As it relates to financial and compliance goals, being out of balance can cause

be proactive, value-added, and cost-effective and address exposure to risk.

Conclusion

The concept of internal control and its aspects in any organization is so important, therefore understanding the components and standards of internal controls should be attend by management. Internal Control is a major part of managing an organization. Internal control is an accounting procedure or system designed to promote efficiency or assure the implementation of a policy or safeguard assets or avoid fraud and error. According to custom definition, Internal Control is a process affected by an entity's board of directors, management and other personnel designed to provide reasonable assurance regarding the achievement of objectives in the following categories namely. The major factors of internal control are Control environment, Risk assessment, Control activities, Information and communication, Monitoring. This article reviews the main standards and principles of internal control and described the relevant concepts of internal control for all type of company.

外文文献译文

内部控制透视：理论与概念

哈米德阿拉德（Philae）

会计系，伊斯兰阿扎德大学，哈马丹，伊朗

巴克Joshed -纳维德哈尼

伊斯兰阿扎德大学，克尔曼沙阿教员，伊朗

摘要

内部控制是一种旨在提高效率或保证政策或保护资产的执行或避免欺诈和错误的会计

程序或系统。内部控制是管理组织的一个重要组成部分。它包括用来满足任务、目标和目标的计划、方法和程序，并在这样做时，支持绩效管理。内部控制与管理控制是平等的，帮助管理者通过有效的资源管理达到预期的效果。内部控制应减少与未被发现的错误或违规行为相关的风险，但设计和建立有效的内部控制是不是一个简单的任务，并不能通过一个简短的快速修复。在本文中，内部控制的概念和内部控制的不同方面进行了讨论。

关键词：内部控制，管理控制，控制环境，控制活动，监督

介绍

环境需要新的业务控制变量不为任何潜在的股东和管理人士的响应，另外应对她的组织有很大的控制权。控制是管理或控制某物的活动。他在近十年的系统思想的出现和发展需要一个新的关注业务资源和控制这一财富。对企业资源的一个回合控制的热门话题之一是分析每个控制的成本效益。

内部控制是保障资产的第一道防线，防止和检测错误与欺诈。我们可以说，内部控制是一个完整的财务管理系统，它由管理层为业务的顺利运行所建立，它包括内部检查、内部审核和其他形式的控制。

COSO的内部控制描述如下。内部控制是帮助确保实现目标的方法。在会计和组织理论中，内部控制被定义为一个组织的结构、工作和权限流动、人员和管理信息系统的过程，目的是帮助组织完成特定的目标或目标。这是一种手段，一个组织的资源的指导，监测和测量。它对防止和检测欺诈和保护组织的资源，无论是物理的（例如，机械和财产）和无形的（例如，声誉或知识产权，如商标）起着重要的作用。在组织层面，内部控制目标与财务报告的可靠性，及时反馈经营或战略目标的实现，并遵守法律和法规。在特定的交易层面，内部控制是指采取的行动，以达到特定的目标（例如，如何确保组织的付款给第三方是有效的服务提供）内部控制程序，减少过程的变化，导致更可预测的结果。企业内部的内部控制也被称为业务控制。他们是经理每天使用的工具。

*写作程序，以鼓励遵守，锁定你的办公室，以防止盗窃，并审核您的帐户月结单，以核实交易的具体目标是实现共同的内部控制聘用。

所有管理者使用内部控制，以确保他们的单位按照计划进行操作，以及他们使用的方法-政策，程序，组织设计，和物理障碍构成。内部控制是以下的组合：：

1、财务控制

2、其他控件

根据印度特许会计师协会内部控制是组织计划和所有的方法和程序，由一个实体来帮助实现保证尽可能的业务包括坚持管理政策的有序、高效的进行管理，目标管理通过，保障资产的检测和预防欺诈和错误的会计记录和财务信息的及时可靠的准确性和完整性、内部控制制度的超越这些问题，关系到会计系统的功能。换句话说，内部控制系统的控制，通过管理层的顺利运行的业务，其对象的顺利运行。这些控制可以分为财务控制和其他控制两个部分。

财务控制：

-控制交易的会计记录正确。

-控制适当的安全护卫公司债务人如现金股票等资产银行

-早期发现和预防错误和舞弊。

-正确和及时编制财务记录我é资产负债表和损益表。

-以利润最大化和成本最小化。

其他控制：

其它控制包括以下内容：

质量控制。

控制原材料。

控制成品。

营销控制等

负责和受内部控制的各方

虽然一个组织的人都是有效的内部控制的组成部分，某些方面值得特别一提。这些包括管理，董事会（包括审计犯发球），内部审计员和外部审计员。

为发展和维护内部控制的主要责任在于一个组织的管理。随着对控制环境放在更大的重要性，对内部控制的重点已经从政策和程序，以压倒一切的理念和经营作风在组织内。这些无形的方面重点突出了高层管理人员在内部控制系统的参与的重要性。如果内部控制是不是管理工作的重中之重，那么它将不属于任何组织的人之一。

作为管理部门的责任，在公有机构的最高管理层表示将包括在该组织的年度财务报告，股东声明，说明管理层已建立了内部控制的管理层认为是有效的制度。声明还可以提供有关该组织的内部控制制度的具体细节。

内部控制必须进行评估，以提供一些关于其有效性保障管理。内部控制评价涉及所有管理不控制，努力实现其目标的组织。内部控制的评价将作为有效的，如果它的成分和功能是目前有效的运营，财务报告和遵守。他公司的董事和审计委员会已为确保组织内的内部控制制度的责任是足够的。这种责任包括确定在何种程度上的内部控制进行评估。两个内部控制评价有关各方都是该组织的内部审计和外部审计师。

内部审计人员的职责通常包括：确保对内部控制制度是否充分，数据的可靠性，以及该组织的资源的有效利用。内部审计查明的问题和控制发展，改善和加强内部控制的解决方案。内部审计人员关心的是一个组织的内部控制的范围，包括业务，财务，及合规监控。

内部控制，也可以由外部审计师进行评估。外部审计人员在评估一个组织的内部控制的有效性，以计划的财务报表的审计。相对于内部审计，外部审计的重点主要放在控制影响的财务报告。外聘核数师有责任报告内部控制的弱点（以及有关的内部控制报告的情况）向董事会审计委员会。

限制实体的内部控制

内部控制，无手术无论多么精心设计，并能提供的控制目标合理保证实现实体的。该成果的可能性是控制受限制固有的内部。包括现实，人的判断决策可以有故障而在内部控制故障发生的原因人类的失败，如简单的错误或失误。例如，错误可能发生在设计，维持，或监测自动化控制。如果一个实体的资讯科技人员不完全了解一个订单输入系统处理销售交易，他们可能会错误地设计系统改变到到销售的，以过程产品线换成一个新的，另一方面，这种变化可能是正确的设计，但个人误解谁翻译成程序代码的设计。错误也可能会出现在IT产品使用信息。例如，自动化控制，可设计报告的审查交易超过限额管理的规定美元，但个人负责进行有关检讨可能不明白这样的目的，报告和因此，他们可能无法审查或调查不寻常的物品。

此外，控制，无论是手动或自动的，可控制规避内部勾结的两个或两个以上的管理凌驾于人或不适当的。例如，管理人员可进入方的协定，客户改变的条款和销售条件的实体的标准合同的方式，将排除收入确认。此外，编辑残疾人例程一个软件程序，旨在发现和报告交易，或超过规定的信用额度可能会被改写。

内部控制是影响的定量和定性的估计和控制的判断作出管理评估一个公司的内部成本效益的关系。在控制成本的一个实体的内部不应超过所带来的利益是预期。虽然成本效益的关系是首要的标准，应考虑在设计内部控制，精密测量和福利的费用通常是不可能的。

自定义，文化和公司治理制度可能抑制欺诈，但他们不是绝对的威慑。一个有效的控制环境，也可能有助于减少欺诈风险。例如，一个有效的董事会董事，审计委员会和内部审计功能可以限制管理层的不当行为。另外，控制环境，可减少对其他部门的效力。例如，当激励性质的管理增加了财务报表重大错报风险的，控制的有效性的活动可能会减少。

权衡风险与控制

风险的概率是一个事件或行动会产生不利影响的组织。类别的风险的基本都是错误，遗漏，延误和欺诈为了实现目标和目的，管理需要有效地平衡风险和控制。因此，控制程序，必须制定减少风险，使他们到一个水平，管理可以接受的风险这一点。通过执行这个平衡法“合理的保证”，可以实现的。由于涉及到财政和遵守的目标，正在失去平衡可能会导致以下问题：

为了达到一个平衡风险与控制，内部控制应积极主动，增值，成本效益和解决所面临的风险。

结论

内部控制的概念，在任何组织任何方面都是如此的重要，因此了解组件和内部控制标准应参加由管理。内部控制是一个组织管理的重要组成部分。内部控制是一种错误的会计程序或系统，旨在促进效率或保证一个执行政策或保护资产或避免欺诈和。按照惯例的定义，分类，即内部控制是一个过程的影响下由一个实体的董事会中，管理人员和其他人员设计方面的成就，提供合理保证的目标。内部控制的主要因素是控制环境，风险评估，控制活动，信息与沟通，监控。本文综述了主要的标准和内部控制原则，并对公司内部控制的相关概念进行了阐述。