会计学内部控制外文文献

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A Clear Look at Internal Controls: Theory and ConceptsHammed Arad (Philae)Department of accounting, Islamic Azad University, Hamadan, IranBarak Jamshedy-NavidFaculty Member of Islamic Azad University, Kerman-shah, IranAbstract: 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, Monitoring1. IntroductionThe 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 controlprocedures 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, and2. Other controlsAccording 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, etc6. Parties responsible for and affected by internal controlWhile 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.8. Limitations of an Entity's Internal ControlInternal 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 con tract in ways that would preclude revenuerecognition. 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.9. Balancing Risk and ControlRisk 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 balancing act "reasonable assurance” can be attained. As it relates to financial and compliance goals, being out of balance can causebe proactive, value-added, and cost-effective and address exposure to risk.11. ConclusionThe 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.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 -纳维德哈尼学院会员伊斯兰阿扎德大学，克尔曼伊朗国王，伊朗摘要：内部控制是会计程序或控制系统，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错误。

会计内部控制中英文对照外文翻译文献

会计内部控制中英文对照外文翻译文献(文档含英文原文和中文翻译)内部控制系统披露—一种可替代的管理机制根据代理理论，各种治理机制减少了投资者和管理者之间的代理问题（Jensen and Meckling，1976； Gillan，2006）。

传统上，治理机制已经被认定为内部或外部的。

内部机制包括董事会及其作用、结构和组成（Fama，1980；Fama and Jensen，1983），管理股权(Jensen and Meckling，1976)和激励措施，起监督作用的大股东(Demsetz and Lehn，1985)，内部控制系统(Bushman and Smith，2001)，规章制度和章程条款(反收购措施)和使用的债务融资（杰森，1993）。

外部控制是由公司控制权市场(Grossman and Hart,1980)、劳动力管理市场（Fama,1980）和产品市场（哈特,1983）施加的控制。

各种各样的金融丑闻，动摇了世界各地的投资者，公司治理最佳实践方式特别强调了内部控制系统在公司治理中起到的重要作用。

内部控制有助于通过提供保证可靠性的财务报告，和临时议会对可能会损害公司经营目标的事项进行评估和风险管理来保护投资者的利益。

这些功能已被的广泛普及内部控制系统架构设计的广泛认可，并指出了内部控制是用以促进效率，减少资产损失风险，帮助保证财务报告的可靠性和对法律法规的遵从（COSO,1992）。

尽管有其相关性，但投资者不能直接观察，因此也无法得到内部控制系统设计和发挥功能的信息，因为它们都是组织内的内在机制、活动和过程（Deumes and Knechel,2008）。

由于投资者考虑到成本维持监控管理其声称的（Jensen and Meckling，1976）,内部控制系统在管理激励信息沟通上的特性，以告知投资者内部控制系统的有效性,是当其他监控机制（该公司的股权结构和董事会）比较薄弱，从而为其提供便捷的监控（Leftwich et等, 1981）。

会计内部控制中英文对照外文翻译文献

会计内部控制中英文对照外文翻译文献(文档含英文原文和中文翻译)内部控制透视：理论与概念摘要：内部控制是会计程序或控制系统，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错误。

内部是一个组织管理的重要组成部分。

它包括计划、方法和程序使用，以满足任务，目标和目的，并在这样做，支持基于业绩的管理。

内部控制是管理阶层的平等与控制可以帮助管理者实现资源的预期的有效管理的结果通过。

内部控制应减少或违规错误的风险关联未被发现的，但设计和建立有效的内部控制不是一个简单的任务，不可能是一个实现通过快速修复短套。

在此讨论了内部文件的概念的不同方面的内部控制和管制。

关键词：内部控制，管理控制，控制环境，控制活动，监督1、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因子为1，另外应执行/她组织了一个很大的控制权。

控制是管理活动的东西或以上施加控制。

思想的产生和近十年的发展需要有系统的商业资源和控制这种财富一个新的关注。

主题之一热一回合管制的商业资源是分析每个控制成本效益。

作为内部控制和欺诈的第一道防线，维护资产以及预防和侦查错误。

内部控制，我们可以说是一种控制整个系统的财务和其他方面的管理制定了为企业的顺利运行;它包括内部的脸颊，内部审计和其他形式的控制。

COSO的内部控制描述如下。

内部控制是一个客观的方法用来帮助确保实现。

在会计和组织理论，内部控制是指或目标目标的过程实施由组织的结构，工作和权力流动，人员和具体的管理信息系统，旨在帮助组织实现。

这是一种手段，其中一个组织的资源被定向，监控和测量。

它发挥着无形的（重要的作用，预防和侦查欺诈和保护组织的资源，包括生理（如，机械和财产）和乙二醇，声誉或知识产权，如商标）。

在组织水平，内部控制目标与可靠性的目标或战略的财务报告，及时反馈业务上的成就，并遵守法律，法规。

在具体的交易水平，内部控制是指第三方采取行动以实现一个具体目标（例如，如何确保本组织的款项，在申请服务提供有效的。

内部控制与会计信息质量外文文献

The Quality of Accounting Information and The Accounting Information System through The Internal Control Systems: AStudy on Ministry and State Agencies of The Republic ofIndonesiaFardinalAccounting Doctoral Program Faculty of Economic and BusinessPadjadjaran University-IndonesiaE-mail: ferdinal@AbstractThe purpose of this study is an attempt to explain, but not empirically tested, the effect of the effectiveness of internal control system (general and application controls) on the quality of accounting information systems (ease of use, usefulness and usage) and its impact on the quality of accounting information (relevance, accuracy, and verifiability) in order to develop a theoretical framework as a basis of the hypothesis as an answer to the question of the study, that is, to the extent of which: (1) the effect of internal control on accounting information systems (AISs), (2) the effect of internal control on the quality of accounting information, and (3) the effect of the quality of accounting information systems on the quality of accounting information. This study will use a t test by α = 0.05 to test each of the proposed hypothesis. The study is scheduled to be conducted in 85 Ministries and State Agencies of the Republic of Indonesia. Also explained in this paper is the research methodology used. Keywords: Internal Control, Quality of Accounting Information Systems, Quality of Accounting Information 1. IntroductionAccounting information is the results of accounting processes, generally presented in a form of financial statement (Kieso et al, 2012:5) or an annual report (Maurice, 1994). If scrutinized, most of every definitions of accounting states that accounting information is the output of accounting processes.Organization of any kind always needs accounting information for economic decision making (Kieso et al, 2012). Accounting information is used for such things as investment decision, stewardes evaluation, monitoring activities and regulatory measures (Hansen & Mowen, 1995). By using accounting information, decision makers would obtain information on the future of their companies, such as forecasting that involves annual plans, strategic plans, and decision alternatives (Susanto, 2008). The users are interested in using the accounting information, becouse those information has fulfilled a decision-usefulness-information criterion (Kieso et al, 2012). In a strategic perspective, accounting information itself is one of the aspects of a company’s competitive advantage (Baltzan, 2012).Useful accounting information is an one that fits for used by the information user (Wang & Strong, 1996), or one that cause user take to desirable actions (Hall, 2011), or one that may help the users in making proper decisions (Gellinas et al, 2012). Accounting information quality is an information with characteristics/attributes that make the accounting information valuable for the users (O Brien, 1996).The quality of accounting information comes from the implementation of an accounting information systems quality (Sacer et al, 2006. Baltzan, 2012). Among of author use different terminologies when describing the quality of Accounting information system, such as: effectiveness, success, usefulness, efficiency, user satisfaction, and also the term of quality itself. Gelinas et al (1990) suggests that the effectiveness of AIS is a measure of an accounting information system success to meet the established goals. A quality of accounting information system concerned with the measurement of output the actual system that produces the ouput (Delon & McLeod, 2003). An accounting information system quality is an integration of quality hardware, software, brainware, telecommunication network, data base, and quality of work and user satisfaction (Sacer et al, 2006). The governement institutions of the Republic of Indonesia are until currently still faced with a problem of the quality of accounting information system. That is reflected by the weakness of quality of the financial statements of: central governments, the ministries and public institutions and the regionals. In the time period of 2004-2010, results of audit on the financial statements of central government’s, most of ministries and state agencies, and regional government still have a qualified opinion categories (Warta BPK, 2010). Gamawan Fauzi (2012) said, a target of 50% of the regional governments to attain the unqualified opinion categories in 2014 is hard to realize. The problem of low quality of the government financial statements, as a reflection of the poor quality of the accounting information system, is due to among others the weakness of internal controlling system (Warta BPK, 2011).The objective of accounting information systems is to provide the reliable accounting information on a timely basis (Guan, 2006). An internal control system is a series of procedures designed such that provide management with reasonable assurance that the accounting information that provide by an accounting information system presents is reliable and made available timely (Guan, 2006). An accounting information system and record keeping will not success in completely and accurately processing all transaction unless controls, known as internal control, are built into the system (Millchamp & Taylor, 2008).The purpose of this study is to develop a model to find out evidences or answers of the following problems: (1) how extent of which the effect of an internal control system on the quality of AIS, (2) how extent of which the effect of an internal control system on the quality of accounting information, and (3) how extent of which the effect of the quality of accounting information systems quality on the Accounting Information quality .2. Review of Literature2.1. Accounting Information QualityThe value of information is directly linked to how it helps decision makers achieve their organization’s goals. Valuable information can help people and their organizations perform their tasks more efficiently and effectively (Stair and Reynolds, 2012). Furthermore, information of high quality, that is, information product whose characteristics, attributes, or qualities help makes it valuable to them (O Briens, 2004).The quality of accounting information can be explained by several dimensions. Hall (2011) suggests that the dimensions of information quality consist of: relevance, timeliness, accuracy, completeness, and summarizing. Moreover, Gelinas et al (2012) and McLeod (2007) put forward that dimensions of the quality of information are: accurate, timely, relevance, and completeness. Far earlier, Hicks (1993) states relevance, timeliness, accuracy and verifiability as the criteria of information quality. Whereas Maurice (1994) and O’ Briens & Marakas (2010) summarizes the important of information and groups them into three dimensions, namely: time (consist of: timeliness, currency, frequency, time period); content (accuracy, relevance, completeness, conciseness, scope, performance); and form (clarity, detail, order, presentation, media) In this study, the dimensions of accounting information quality are: (1) Relevancy. The Extent to which data is applicable and helpul for the task at hand (Wang & Strong, 1996), the contents of a report or document must serve a purpose (Hall, 2011). (2) Accuracy. The Information must be free from material errors (Hall, 2011). (3) Verifiability, the ability of confirm the accuracy of information by tracing information to its original source (Hicks, 1993)2.2. Accounting Information System QualityAccounting information system is a collection of data and processing procedures that creates needed information for its users (Bagranof et al, 2011). Accounting information systems (AISs) is a collection of resources, such as people and equipment, designed to transform financial and other data into information. This information is communicated to a wide variety of decision makers. AISs perform this transformation whether they are essentially manual systems or thoroughly computerized (Bodnar & Hopwood, 2010).According to Stair & Reynolds (2010), an accounting information systems quality is usually flexible, efficient, accessible, and timely. Seddon (1997) state that an information system success thus conceptualized as a value judgment made by an one from stakeholders’ viewpoints. Moreover, Gelinas & Wriggins (1990) suggest that the effectiveness of an accounting information systems is a measures of accounting information system success to meet the established goals. Meanwhile, Delon & McLean (1992) state that the quality of system is concerned with the measurement of the actual system in producing output.D&M IS Success Model developed by Delon & McLean (1992) and The Technical Acceptance Model (TAM) developed by Fred Davis (1989) are widely used as references by many authors in measuring the dimensions of accounting information system success. In D&M IS Success Model, the quality of AIS is accounted for by using six dimensions, namely: (1) system quality, (2) information quality, (3) use, (4) user satisfaction, (5) individual impact and (6) organizational impact. In Technical Acceptance Model (TAM) (1989) the factors that can lead the best attitudes to a system and then receive and apply the system are used as the measure of accounting information system success, namely: (1) perceived usefulness, (2) perceived ease of use, and (3) actual use (usage). Then, a related model is also proposed by Seddon (1997) which includes: system quality, information quality, perceived usefulness, user satisfaction, and information systems (IS) use. Within the context of the current study, perceived usefulness, perceived ease of use and Information system (IS) use (usage) will be considered as a well-respected dimensions of Accounting Information Systems Quality.Perceived usefulness, refers to the degree to which a person believes that using a particular system would enhance his or her job performance (Davis, 1989). Whereas perceived ease of use refers to the degree to which a person believes that using a particular system would be free effort (Davis, 1989). As for an Information system(IS) use (usage) refers to and manner in which a person utilizes the capabilities of an information systems (Petter et al, 2008),2.3. Internal ControlAn internal control consists of policies and procedures designed to provide a reasonable assurance to management that the company has accomplished its goals and objectives (Elder et al, 2010). The reason for management to design an effective internal control system is so as to achieve three main goals, namely: (1) reliability of financial statements, (2) effectiveness and efficiency of company’s operations, and (3) compliance to laws and regulations (Messier et al, 2006).An internal control system consists of some components, namely: a) the control environment, (b) the entity’s risk assessment process, (c) the information systems and communications, (d) the control activities, and (e) the monitoring and controls (Bodnar & Hoopwod, 2010). The components of internal control are designed and implemented by management to assure reasonably that the goals of internal control will be achieved (Arens, 2008). Then, so as to assure that each component of an internal control system is implemented in a spesific application system contained in an organization’s every transaction cycle, the company designs a transaction processing internal control (Bodnar & Hoopwod, 2010). A transaction processing control consists of a general control and an application control.A general controls are designed to assure that information processing is undertaken in a reasonably control and consistent environment. These control have an impacts on the effectiveness of the application controls and processing functions that involves the use of the accounting information`system (Nash & Heagy, 1993). A general control consists of (Bodnar & Hoopwod, 2010:149)•The plan of data processing organization: Segretation of duties; responsibility for authorization, custody, and record keeping for handling and processing of transaction.•General operating procedures: definition of personel, reliability of personnel, training of personnel, competence of personnel, rotaion of duities, form design, prenumbered forms.•Equipment control features: Backup and recovery, transaction trail, error-sources statistics.Equipment and data-access controls: Secure custody, dual access/dual controlOn the other side, an application control is designed to control accounting applications so as to secure the completeness and accuracy, appropriate authorization, and transaction processing validation (Nash & Heagy, 1993). An application control consists of (Bodnar & Hoopwod, 2010):•Input controls, are designed to prevent or detect errors in the input stage of data processing. Typical input control include: Authorization, exception input, passwords, bacth serial number, control registers, amount control total, document control total, line control total, hash total, sequence cheking, completeness cheking, check digit, expiration etc.•Process controls, are designed to provide assurances that processing has occurred according to intended specifications and that no transactions have been lost or incorrectly inserted into the processing stream.Typical processing control include: Mechanization, default option, run-to-run totals, celaring account, summary processoing, automated error correction.•Output controls, are designed to check that input and processing resulted in valid output and that outputs are distributed properly. Typical ouput control include: Reconciliation, aging, suspense file, suspense account, periodic audit, discrepancy reports, upstream resubmission3. Theoretical Framework3.1. Internal Control and Accounting Information Systems SuccessAccounting information system success is influenced by the effectiveness of internal controlling system. An effective internal control can assure the appropriateness of data entry works, processing techniques, storage methods, and the accuracy of information produced (O Brien & Marakas, 2010). Internal controlling system is designed to monitor and keep the quality and security of information system activities in implementing input, process, and output activities (O Brien & Marakas, 2010). The development of an internal control in a computer-based accounting information system will help management protects corporate assets from suffering losses and embezzlement and keeps company financial data accuracy (Jones & Rama, 2003). Neither accounting information nor record keeping system will not success processing all transactions without an internal control system (Millchamp & Taylor, 2008).The results of prior study showed that an internal control has significant influence on the effectiveness of an accounting information system. A study by Iceman & Hilson (2012) concluded that, on average, accounting errors in weak internal control systems were reported more than in strong internal control systems. Guan (2006) offered an essential concept on the implementation of an internal control in an accounting information system toprotect integrally or to minimize the probability of occurrence of errors or frauds originated in accounting information systems.3.2. Internal Control and Quality of Accounting InformationThe goal of an internal control in an organization is to assure that all transactions are recorded in accurate numbers, in appropriate accounts, and in proper accounting periods so as to enable the presentation of financial statements in accordance with relevant accounting and legal standards (Millchamp & Taylor 2008). Companies are required to develop an internal control intended to provide a reasonable assurance that their financial statements have been presented fairly (Arens et al, 2008). A financial statement will probably not comply accounting standards (GAAP) if internal control over financial statements were inadequate (Arens, 2008).The effects of an internal control on the quality of accounting information are also substantiated by the results of some prior study. The result of Ronald & Houmes (2012) studied indicated that the students of two universities involved in their study increasingly understood that internal control has a significant effect on the reliability of a financial statement. A weak internal control results in weak revenue recognition, segretation of duties, and period end reports and inappropriate accounts reconciliation (Ge & McVay, 2005). The results of study by Doyle, Ge W & Mc Vay (2007) showed that the weakness of internal control has an effect on the low quality of accruals add more the evidences of the existence of an effect internal control on the quality of an accounting information.3.3. Accounting Information System Success and Quality of Accounting InformationAn accounting information system may help managers by providing information needed for them o implement managerial functions (O Brien, 1996). The purpose of an accounting information system is to produce financial statements designated for both external and internal users (Scot, 1986). Meanwhile, Hall (2010) suggested that, fundamentally, the purposes of an accounting information system are to: (a) present information on the organizational resources used, (b) present information related to management decision making, and (c) present information in order to help operational personnel successfully implement their duties in efficient and effective ways. Then, the main purpose of companies in building an accounting information system is to process accounting data so as to transform it into accounting information that is needed by many user to reduce risks in decision making (Azhar Susanto, 2008).The effectiveness of an accounting information system is related to the activities of data collection, inputing, p rocessing, and storage as well as to accounting information reporting management and control for organizations to obtain accounting information of high quality (Pairat, 2012). Accounting information system success may enhance the accuracy of financial statements (Salehi et al, 2000). Moreover, the effectiveness of an accounting information system may affect the increase of financial statement quality and accelerate corporate transaction processes (Sajadi et al, 2008).4. Study Models and HypothesisBased on the prior literature discussion, the conceptual model is shown in figure below:Figure: Theoretical Framework ModelTo test this model, the following hypothesis were proposed as follows:H.1: Internal control system affects the quality of an accounting information systemH.2: Internal control system affects the quality of accounting informationH.3: The quality of accounting information system affects the quality of accounting information5. MethodologyThe research objects are the internal control system, the quality of accounting information system, and thequality of accounting information. The population in this study is consists of 85 ministries and public institutions of Republic of Indonesia. The observation unit consists of those personnel that are involved in implementing accounting activities, namely: input data processing personnel, financial statement providers, and the heads of accounting departments. The sample is picked up randomly by a random sample technique. This study uses primary data collected by spreading questionnaire by mail (mail survey) to each of the respondents. The data collected is then tested for its validity and reliability so that the data is valid to be processed. Then, the data is analyzed descriptively in order to describe the characteristics of each research variable. The data will be analyzed is by using path analysis with consideration of the pattern of relationships between variables that are correlative, causality and recursive. Each hypothesis to be tested by a statistical t test: Ho is rejected if tcount> tcritical, α = 0.05 level.6. ConclusionsThe model developed in this study may explain the influence of the internal control system on the quality of accounting information systems and the quality of accounting information. The model will enable we examine and predict whether the components of internal control systems have been adequately applied in accounting information systems. The results of this study later, is specifically will show the components or dimensions of any system of internal control which is the main cause of weak internal control systems of ministries and state agencies of the Republic of Indonesia. Thus, based on the findings of this study, the author will propose some suggestions for improving the effectiveness of internal control system so that the quality of accounting information systems for the better. Accordingly, the financial statements of the ministries and state agencies of the Republic Indonesia can be provided in accordance with high quality standards.ReferencesAllan Millchamp & John Taylor, (2008). Auditing, 9th ed., South Western, P. 85, 86Alvin A. Arens, Randal J. Elder, & Mark S. Beasly, (2008). 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Boston: Pwskent Publishing Company.Gelinas, Ulrich & Dull , B. Richard, (2012). Accounting Information Systems, 9th ed. South Western Cengage Learning. 5191 Natorp Boulevard Mason, USA. P. 19George H. Bodnar , William S. Hoopwood, (2010). Accounting Information Systems, 10th ed. NJ: Prentice Hall. P.1, 49, 133 &151.George M. Scott, (1986). Principles Of Management Information Systems. NY: Mc-Graw-Hill. P.Glover Messier & Prawitt, (2006). Auditing and Assurance Services: A Systematic Approach. 4th ed. NY: McGraw-Hill. P.220-----------------------, (2011). LKPP (2010 Wajar Dengan Pengecualian. Warta BPK, edisi 05-Vol Mei, pp. 12-13. Halim Alamsyah, (2011). Bank Indonesia Akui Banyak Bank Dibobol Karena Pengawasan Internal Memble. /2011/07/07/bi-akui-banyak-bank-dibobol- karena- pengawasan-internal- memble/ Jakarta,Rabu (22/06).Iceman & Hillson, (1990). Distribution of Audited Detected Errors Parttioned by Internal Control. Journal of Accounting, Auditing & Finance. Vol. 5. No. 4. Pp. 527-548.James A. Hall, (2011). Accounting Information System. 7th ed, South-Western Publishing Co. p. 11-14James A. O’Brien & George M. Marakas, (2010). Management Information Systems: Managing Information Technology In The Bussiness Enterprise.15th ed. NY: McGraw-Hill. P.353, 495James A. O’Brien & George M. Marakas, (2004). Management Information Systems: Managing Information Technology In The Bussiness Enterprise. 10th ed. NY: McGraw-Hill.James A. O’Brien & George M. Marakas, 1996. Management Information Systems: Managing Information Technology In The Bussiness Enterprise. 13rd Ed. NY: McGraw-Hill. P. 365James O. Hickss Jr., (1993). Management Information Systems: A User Perspective. 3rd ed: West Publishing Co. P. 67-68John F. Nash & Cynthia D. Heagy, (1993). Accounting Information Systems, 3rd ed, South-Western Publisihing Co. P. 484 & 497Mahdi Salehi, Vahab Rostami, & Abdolkarim Mogadam, (2000). Usefulness of Accounting Information in Emerging Economy: Emperical Evidence of Iran, Journal Revista De Contabilidad-Spanish Accounting Review (pp.Maurice L. Hirsch, Jr., (1994). Advanced Management Accounting, 2nd: South Western Publishing. P. 17 McLeod Raymond, (2007). Sistem Informasi Manajemen. Edisi Ke-7, Versi Bahasa Indonesia, Jakarta: PT. PrenhallindoNancy A. Bagranof, Mark G. Simkin, & Carolyn S. Norman, (2010). Accounting Information Systems. Seventh Edition: South-Western. P. 5Pornpandejwittaya & Pairat, (2012). Effectiveness of AIS: Effect on Performance of Thai-Listed Firms In Thailand, International Journal Of Business Research, July, 2012. Vol 12 Issue 3.Randal J. Elder, Mark S. Beasley, & Alvin A. Arens, (2010). Auditind and Assurance Sevices An Integrated Approach. NJ: Prentice-Hall. P . 290Romuald A. Stone, (1994). Leadership and information System Management: A Literatur review, Computers In Human Behavior. Vol. 10, Issue 4, Winter. pp. 559-568.Ronald F. Premuroso, Robert Houmes, (2012). Financial Statement Risk Assessment Following the COSO Framework: An Instructional Case Study. International Journal of Accounting and Information Management, Vol. 20. No. 1. Pp. 26-48.Sacer, Ivana M., Zager K., and Tusek B. (2006). Accounting Information System’s Quality as The Ground For Quality Business Reporting, IAIDS International Conference e-commerce, ISBN: 972-8924-23-2. P. 6, 62 Sajadi, H. M. Dastgir, & H. Hashem Nejad, (2008). Evaluation of The Effectiveness of Accounting Information Systems, International Journal Of Information & Technology Science, Vol. 6, No. 2, July & Dec.Seddon P, (1997). Respecification and Extension of The delone and McLean Model of IS Success”, Information Systems Research, Vol. 8 Issue 3, pp. 240-253.Soesilo Bambang Yudhoyono, (2013). Masih Ada Kebocoran Pajak, Berat Capai Target Pajak 2013.Harian Kompas. Jum’at, 22 Maret, Hal. 17Stacie Petter, William DeLone, & Ephraim McLean, (2008). Measuring information systems success: models, dimensions, measures, and interrelationships. European Journal of Information Systems, pp. 236-263Stair, Ralph M. & George W. Reynolds, (2010). Principles Of Information Systems, Course Technology. 9th Editions. NY: Mc-Graw-Hill. P. 7, 57Wang, R. Y. and Strong, D.M., (1996). Beyond accuracy: What data quality means to data consumers. Journal of Management Information Systems, Vol. 12, No. 4, pp. 5-33.Yuhong Guan, Yuhong Guan, (2006). A Study on The Internal Control of Accounting Information Systems. International Confrence on Computer and Communication Technologies in Argiculture Engineering, Januari, 12.。

本科毕业论文内部控制外文文献翻译完整版中英对照

内部控制英文文献翻译及参考文献-英语论文

内部控制英文文献翻译及参考文献-英语论文内部控制英文文献翻译及参考文献目录摘要 (1)1 选题背景 (2)2内部控制理论的概述 (3)2.1 内部控制的根本性质 (3)2.2内部控制的责任 (3)3 确保内部控制的充分性 (5)4 先天的内部控制 (9)5 结论 (11)Abstract (12)1 Background Topics (13)2 Internal control theory outlined (15)2.1 The Fundamental Nature Of Intaral Control (15)2.2 Responsibillty For Internal Control (15)3 Ensuring that the internal control adequacy (17)4 Inherent limitations of internal control (22)5 Conclusion (25)参考文献[1] 陈继云.COSO报告与内部控制研究[M].上海：上海会计.2002.06.[2] 陈敏圭.论改进企业报告一美国注册会计师协会财务报告特别委员会综合报告[M].北京：中国财政经济出版社.1997.[3] 楼德华，傅黎瑛.中小企业内部控制[M].上海：上海三联书店，2005.[4] 李亚.民营企业公司治理[M].北京：机械工业出版社.2006.[5] 张厚义，候光明，明立志，梁传运.中国私营企业发展报告[M].北京：社会科学文献出版社. 2005.[6] 娆贤涛，王连娟.中国家族企业现状、问题与对策[M].北京：企业管理出版社.2005.[7] Committee of Sponsoring Organizations of the Tready Commission(COSO)[D].Enterprise RiskManagement Framework.2003.[8] 陈冠任.中国私营企业如何做大做强做优[M].北京：北京工业大学出版社.2003.[9] 中国(海南)改革发展研究院.中小企业发展—挑战与对策[M].北京：中国经济出版社.2005.[10] 欧江波，唐碧海，邓晓蕾，江彩霞，雷宣云，张赛飞.促进我国中小企业发展政策研究[M].广州：中山大学出版.2002.[11] 李国盛.内部控制的现状、成因、对策及建议[J].北京：《四川会计》第2001第2期.[12] 徐根兴，陈勇鸣.民营企业加速发展期的运行方式[M].北京：中共中央党校出版社.2005.[13] 杨加陆，范军，方青云，袁蔚，孙慧.中小企业管理[M].上海：复旦大学出版社.2004.[14] Committee on the Financial Aspects of Corporate Governance [M].The Financial Aspects of Corporate Governance， Gee Co.Ltd， London..[15] 李华刚.民营企业为何难长大[M].北京：民族与建设出版社.2004.[16] 张丽.W公司内部控制评估与设计[D].《中国优秀博硕士学位论文全文数据库》.2005年5月.[17] KPMG: Sarbanes_ Oxley section 404.management of internal control and the proposed auditing standards[S] .2002.[18] Foh，Noreen.Control Self-Assessment.A New Approach to Auditing，Ives Business Journal[J].Sep/Oct 2000.[19] 马云涛.ＸＸ民营高科技内部控制体系研究[D].［西北土业大学硕士学位论文］西安西北土业大学.2005－09.[20] 熊筱燕，罗建云，王殿龙.会计控制论[M].北京：新华出版社.2002. 1263内部控制英文文献翻译及参考文献摘要内部控制这个概念已经不是一个新概念。

内部控制外文文献格式范例

本科毕业论文外文文献及译文文献、资料题目：Problems and Countermeasures on CorporateInternal Audit in China文献、资料来源：Asian Social Science文献、资料发表日期：2011.01院（部）：商学院专业：会计学班级：会计XX姓名：XXX学号：2008XXXXX指导教师：XXX翻译日期：2012.5.27外文文献：Problems and Countermeasures on Corporate Internal Audit inChinaRefers to internal control by the enterprise's board of directors, management and other personnel to impact on the following goals to provide reasonable assurance that the process of:1. The reliability of financial reporting;2. The effectiveness and efficiency of operation;3. Compliance with laws and regulations related to the situationThe definition of internal control highlighted internal control is a process, that is, a means to an end and not an end in itself. Internal control procedure is not only by policy regulations, the certificate forms and composition, but also by man-made factors. The definition of "reasonable assurance" concept, meaning that internal control in fact can not be goals for the organization to provide an absolute guarantee. Reasonable assurance that also means that the organization's internal control costs should not exceed the expected benefits received.Although the definition of internal control covers a wide range, but not all of the internal control measures associated with the audit of the financial statements. In general, audit-related and only the reliability of financial reporting and control measures, that is, those who report on the impact of external financial information prepared by control measures. However, if other control measures can affect the implementation of audit procedures auditors used by the reliability of data, these control measures may also be relevant. For example, auditors in the implementation of analytical procedures used by non-financial data (such as the production of statistical data) of the control measures associated with the audit.Internal control audit of internal control is a special form; this is an internal economic activities and management system of regulation, reasonable and effective independent rating agencies, in a sense to other internal controls to control. Internal audits in enterprises should maintain relative independence, should be independent of the other management departments, preferably by the Board or the Board under the leadership. OIA department is responsible for review of the internal control system of the implementation and results of the review board to the enterprise or the top management report to the authorities. Internal audit work more carefully, the sound internalcontrol system, the more internal controls to enhance the efficiency and reliability.Internal audit refers to an economic monitoring activity that sections or independent auditing organizations and persons inside enterprises, according to national laws, regulations and policies, apply special process and methods to audit the financial receipts and expenditures and economic activities of their own sections and enterprises, to find out their authenticity, legitimacy and validity, and to propose suggestions. The research on internal audit can promote the effectiveness and efficiency of internal audit, benefit effective running of corporate internal control system, improve the quality of accounting information, strengthen corporate internal management, increase business efficiency and effect, and ensure the security and integrity of corporate assets. Differently from western countries, China’s internal audit was established and developed under the Government’s help. However, compared to social audit and governmental audit, China’s internal audit obviously lags behind no matter on institution setup or on functional effect. Internal audit has developed for over two decades, but people still can’t be embedded inwardly, especially most of corporate directors, who think internal audit is dispensable, and has no direct relationship with corporate economic benefit. Some corporate directors consider internal audit restricts their self business rights and weakens their authority. Thus, they either do not set internal audit department, or deprive its rights even if it exists. The staffs in internal audit department are even excluded and isolated, and ca n’t play their roles as expected.With the development of market economy and embedded ness of reform, many new situations and problems have emerged continuously. However, China has no integrated internal audit laws yet so far. Present internal audit regu lation is “Audit Requirements for Internal Audit Work” which was issued in 1987 and can’t meet the requirement of current economic situation. China’s enterprises pay little attention to in ternal audit, and internal audit staff has a low quality of corporate, so it stays at low position inside enterprises. It is difficult to attract talents into internal audit team. Therefore, renewal of the team can’t be accomplish ed, which results in single knowledge structure of audit staff, especially lack of risk management knowledge and information technology knowledge.Firstly, they are lack of cultural knowledge, theoretical level and professional technique. At present, most of internal audit staffs change their profession from financial department or other departments, so their scarcity of knowledge disenable them get competent in internal audit work.Secondly, there are few full-time employees, but many part-time ones. The problems also represent as: lack of further education, unreasonable knowledge structure, shortage of systematic audit specialization knowledge and skill learning, poor mastery of modern audit means, vacancy of EDP internal audit and network information internal audit. Lastly, individual audit staffs are lack of professional ethics, influenced by unhealthy social ethos. They behave irregularly on audit and their audit style is not solid as well, which ruins their authority and image.China’s internal aud it staffs come form internal enterprises, who are guided directly by their own enterprises, so they hardly show the authority of internal audit.Being a significant characteristic, authority is as important as independence. As internal audit is lack of authority it should have had, it is hard to play monitoring roles.Modern enterprise system requires internal audit make pre-, interim, and post-monitor and evaluate. As internal audit exists inside audited organizations, its functions should be more inclined to pre-audit and interim auditing with increasing economic benefit as a target, and emphasize on accomplishing managerial functions.China’s audit means is sti ll manual audit, which greatly restricts the efficiency of internal audit monitoring. As for audit procedure, auditing risks increase due to incomplete consideration on audit scheme, imperfect audit evidence, non-detailed audit work division, non-standard operation of audit staffs, and so on.We need to make good use of efficient and effective internal audit, neither only depending on individual enterprise nor social restriction, but all efforts from the state, society and enterprises. Definitely speaking, we propose the following countermeasures.“No rules, no standards.” China is la ck of special laws and regulations on internal audit, which is the key reason why internal audit ca n’t guarantee its desired effect. Therefore, we suggest the government to fully study current economic trend on internal audit and issue feasible laws and regulations on internal audit in order to legally guarantee the necessity, work scope, authority and practice regulation of internal audit.According to the above discussion, the shortage of independence and authority is the key factor that internal audit can’t play its roles. However, if internal audit is charged by relevant staffs of audited organizations, and guided by the management of that as well, internal audit, in any case,can’t guarantee its independence and authority. If the government can qualify internal audit staffs, systematically manage qualified staffs, appoint them according to corporate practical needs, assess and monitor them and distribute salary to them by the government, and implement regular turn, the independence and authority of internal audit will be greatly promoted, at the same time, the quality of the staffs also will enormously increase.It is not enough for the state and society to regulate and define internal audit functions only. Corporate managers should change their minds, and make clear that internal audit staffs are friends but not enemies and more functions of internal audit are strengthening corporate management, therefore, they are the important force and specialists of corporate management. Only in this way, can managers play roles of internal audit forwardly, cooperate with internal audit staffs positively, eliminate interference mood, and strengthen internal audit work voluntarily.Internal audit should tra nsform from “monitoring dominant” to “service dominant”, strengthen service function, highlight the “introversion” of internal audit, base on the requirem ents of corporate management, and ensure the business target of corporate optimal value. Along with increasingly strengthening corporate internal control, gradual improvement of corporate governance structure, and continuous promotion of accounting information quality, regular audit target or beneficial audit target will be promoted to be main audit target, meanwhile, the focus of internal audit work will transfer as well. In the case of good opportunity, corporate internal audit should be adjusted on its working emphasis correspondingly. And working field also needs to be changed from financial audit to managerial audit. On the basis of effective development or proper ap pointment of external section’s engaging in financial au dit, internal audit department should focus on internal control audit, managerial (operative) audit, economic responsibility audit, contract (agreement) audit, engineering audit, environment internal audit, quality control audit, risks management audit, strategy management audit and management fraud audit.The so-called internal control, the means by the enterprises board of directors, managers and other staff implementation, in order to ensure the reliability of financial reporting, operating efficiency and effectiveness of existing laws and regulations to follow, and so provide reasonable assurance that the purpose of the course. Internal controls related to enterprise production and management of the control environment, risk assessment, supervision and decision-making,information and transfer and self-examination, from a business perspective on the whole in all aspects of production. Their effective implementation will undoubtedly promote enterprise production and management to a new level, to promote the rationalization of business processes and standardization.The construction of the internal control system and effective operation of enterprises depends on good corporate governance structure. Modern enterprise ownership and management rights of separation, on the objective need for a standardized corporate governance, strengthen internal controls to protect the owners, operators, creditors and other legitimate rights and interests. However, the current situation, most of the state-owned enterprise restructuring, although the formal establishment of the corporate governance structure, but since property rights are clear, investors are deficient, did not form an effective internal checks and balances of power, coupled with the inherent internal control Limitations, resulting in weakening the intensity of internal control.中文译文：中国企业内部审计存在的问题及对策内部控制是指受到企业的董事会、管理层和其他人员影响的，旨在对下列目标的实现提供合理保证的过程：1．财务报告的可靠性；2．经营效果和效率；3．遵守相关法律和法规的情况内部控制的定义强调了内部控制是一个程序，即达到目的的手段，而且其本身并不是目的。

内部控制外文文献及翻译

LNTU---Acc附录A关于内部控制的意见如果要证明功能扩展到包含内部控制的有效性，那么报告准则则必须制定，若干基本问题必须被解决。

随着日益频繁增长，审计员听取了他们应该发表的一个效力于客户的内部控制制度建议的意见。

这一证明功能扩展的主张者迅速指出，目前已经有了实例如独立审计师的报告公开他们的客户的内部控制制度和一些政府机构的成效，包括一些空置中的美国证券和交易委员会，都需要一个报告。

这些证实类型的反对者公布了任何关于内部控制的有效性，他们认为，目前有显着性差异监管机构的报告要求和提出意见的内部控制将会误导公众。

现状报告虽然审计员的报告中的一些情况提及了内部控制的性质，但作出的本质陈述还有很大不同的效应。

大型银行。

关于对内部控制的观点事实上出现在一些大型银行和看法发行的年度报告中。

有时这些意见是被董事会要求的。

例如，下面的主张出现在1969年年度报告的一个大型纽约银行中，作为第3款的独立会计师的标准短形式的报告：我们的审核工作包括评价有效性，大块的内部会计控制，其中还包括内部审计。

我们认为，在于程序的影响下，再加上银行内部审计工作人员所进行的审核，这些构成一个有效的系统的内部会计控制。

意见被提供给几个其他银行，但它们基本上引用的意见是一样的。

美国证券交易委员会的规定。

美国证券交易委员会表格X-17A-5，要求独立审计师作出某些有关的内部控制陈述，并必须在每年的大多数成员国家与每一个证券经纪或注册的交易商根据1934年证券交易法第15条进行交流时。

此外，美国证券交易委员会的第17a-5(g)规定要求独立的核数师的报告要包含“一份如，是否会计师审查了程序，要安全措施保障客户的证券的声明中”此外，许多股票交易所要求该报告要表明审查已取得的“会计制度，内部会计控制和程序，是为维护证券，包括适当的测试它们对以后的期间，检验日期前”，很显然，美国证券交易委员会的工作人员更倾向于考虑，会计师包括了语言相似，所要求的所有报告的交流提交给证券交易委员会。

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会计学内部控制外文文献外文翻译J.Wild,Ken W.Shaw,Barbara Ghiappetta. Principles of Accounting本节将介绍内部控制及其基本原则，并讨论科学技术对内部控制的影响和控制程序的局限性。

一、内部控制的目的小型企业的管理者(或老板)常常需要控制企业整体经营。

他们要负责资产的采购、员工的雇佣和管理、合约洽谈以及支票签发。

这些管理者通过亲自接触和观察来了解企业是否取得了已进行过支付的资产或劳务。

但更多企业无法通过这种监督方式保证企业的运转，他们必须划分责任并依靠正式程序来控制企业经营活动。

管理者使用内部控制制度监督和控制企业的各种活动。

内部控制制度(internal control system)是由各种政策和程序构成的，管理者通常使用他们: , 保护企业资产。

, 确保会计录的可靠性。

, 提高运营效率。

, 保证公司政策的贯彻执行。

一套设计完善的内部控制制度是系统设计、分析和实施的关键环节。

管理者之所以重视内部控制制度是因为他可以预防可避免的损失，帮助经营者制定运营计划，监督企业运营期情况和员工表现。

尽管内部控制无法提供担保，但可以降低企业遭受损失的风险。

二、内部控制的原则隐隐无性质和企业规模等因素的不同，不同企业采用的内部控制政策和程序也各不相同。

但有些基本原则是普遍适用的，这些普遍适用的内部控制原则(principles of internal control)包括:, 明确责任。

, 保持适当的记录, 为资产投保，并为关键员工投保忠诚险, 保证资产报关与记录相分离, 划分相关交易的责任, 应用各种控制技术, 定期实施独立核查本节将介绍这七项原则以及如何使用内部控制将偷窃和欺诈风险减值最小。

这些程序也将增加会计记录的可靠性和准确性。

1( 明确责任良好的内部控制意味着将各工作任务的职责划分清楚并指派给适credit history, individual score of the borrower, loan purpose, source of payments, repayment options, guarantor of basic information and for loan amount, term, interest rate, payment methods, such as recommendations, if the customer agreed to process the business 当的员工，否则在发生差措施将很难确定是谁的责任。

例如，两个售货员共用一台收银机，如果出现现金短缺，公司就很难判断是何人所为。

为避免上述问题，应该让一位职员处理所有的现金销售，或者给每一位售货员配备一个专用的收银及现金抽屉。

因此，我们在售货员更换所属的现金抽屉时，都要在柜台前等待。

2(保持适当的记录良好的记录是内部控制制度的重要一环，它有助于保护资产安全并确保员工遵循规定的程序。

可靠得路还能为管理者提供监控企业活动的所需信息。

例如，对设备保有详细记录时，资产是企鹅或损伤而不被公司发现的可能性就很小。

同样，如果账户报表设计得当，交易就不容易记录错误。

良好的内部控制制度通常使用事先印制好的表单和内部文件。

如果公司有一份设计得当的销货单，销售人员就能够有效地记录相关信息，减少差错，节省时间;如果销货单事先已连续标号并加以控制，每一个开出销货单的人都要负起相应的责任，这将防止销售人员撕毁销货单私吞现金。

计算机化的电子收款(point-of-sale)系统也能达到上述目标。

3(为资产投保，并为关键员工投保忠诚险好的内部控制制度意味着要为企业资产投保意外险，为负责管理大额现金或可转让资产的关键员工投保忠诚险。

为员工投保忠诚险是指企业购买保险以防因员工偷窃而遭受损失。

为员工投保忠诚险可以降低企业遭受损失的风险。

同时，投保忠诚险还可以抑制员工的偷窃行为。

因为他们知道，一旦偷窃被揭发出来，另一家独立的忠诚担保公司就会介入，到时候担保公司绝不会去同情那些偷窃的人。

4(保证资产保管与记录相分离控制或使用资产的员工不能同时负责资产的会计记录工作，这一原则能降低资产失窃或浪费的风险，因为控制资产的员工知道另一位员工会负责资产纪录;另一方面，记录资产的员工没有实际接触资产，没有理由去做假。

也就是说，想要盗窃资产并做假账掩盖事实，就必须要有两个或两个以上的人串谋或私底下协商舞弊。

5(划分相关交易的责任在一个好的内部控制制度下，一项或几项相关交易要由数人或若干部门分担。

这种做法可以确保员工之间相互检查对方的工作。

这一原则又叫责任分工(separation of duties)。

它并不是要求员工进行重复劳动。

每个员工或部门都应该执行不同的工作。

比如发采购单、验收存货、付款给供应商，这些交易应当划分开，而不能交由同一个人或同一个部门执行。

否则可能造成错误乃至舞弊。

因为独立的验收人员会比才采购单的员工更加认真地验收存货，付款又是独立的第三人负责时会更加上另一道防护，当然，在职拍一个人签发支票会更安全。

6(应用各种控制技术收音机、支票银码机、打卡钟或个人身份确认扫描器都是加强内部控制的辅助设备，技术可以使内部控制得到更强的效力。

例如，收音机内嵌的磁带或电子文档可以记录所有的现金交易，支票银码机以打洞的方式将金额打在支票上从而防止篡改，打卡钟记录每个员工的上下班时间，自动兑币或数钞机能快速正确计算现金余额，个人身份确认扫描器只允许经授权人员进入特定区域。

这些技术加强了内部credit history, individual score of the borrower,loan purpose, source of payments, repayment options, guarantor of basic information and for loan amount, term, interest rate, payment methods, such as recommendations, if the customer agreed to process the business 控制制度的有效性。

7(定期实施独立核查没有一套内部控制制度是完美无缺的，随着人事表东。

时间推移和科技进步，系统将暴露出缺点和偏差。

为此，定期检查内部控制制度是相当必要的，并且最好由外部的独立第三者执行，他们能够站在公正的立场评价内部控制制度运行的效率和效果。

所以许多公司聘请外部审计人员承担这项工作，他们通常要测试公司的财务记录并对财务报表是否公允发表意见。

外部审计人员在决定执行多少测试之前，需要评价内部控制制度的有效性，这一评价对客户也十分有用。

三、技术与内部控制公司的会计系统无论是纯手工的还是全自动化的，内部控制的基本原则都适用。

技术对内部控制制度的影响主要体现在几个方面，最明显的可能就是技术能让我们更快地进入数据库和获取信息。

如果使用得当，技术还将大大提高管理者监控企业活动的能力。

本节将介绍拍一些我们需要留意的技术带来的影响。

1(减少了处理错误先进的技术系统可以减少信息处理中的错误。

加入软件和叔叔如是正确的，就可以基本上排除发生机械错误和计算错误的可能。

但我们也不能忽略软件和数据输入错误的存在，数据处理过程中人力投入的减少可能导致错误的数据输入没有被发现。

此外，软件出错将导致错误但却前后一致的交易处理结果。

因此，不断对所有系统进行监测和监控是相当重要的。

2(扩大了记录检查范围如果我们可以非常用意和快速的获取信息，就可以在审核电子纪录是进行更全面的检查。

在手工会计系统中，审核人员只能采集少量的样本进行检查;但如果可以利用电脑技术获取数据，那么审核人员就可以快速分析大量的样本，甚至分析整个数据库。

3(提供优先的会计处理证据越来越多的数据处理步骤是由计算机完成的，因此可供审核的实体文件也在不断减少。

另一方面，高科技系统可以提供新的证据。

比如，分录的登记人、日期和实践、分录的来源等。

我们还可以利用技术，要求操作人员在进入系统前必须输入密码或者进行其他方式的身份验证。

这就意味着内部控制主要靠信息系统的设计和操作，而不是靠分析它所产生的最终文件。

4(突出了实行重要的责任分工的重要性会计信息系统中的技术进步常常导致许多职位被取消或合并。

尽管留下来的员工都具备操作先进程序和设备所必须的专业技能，但员工人数的减少会使企业面临无法实施重要的责任分工的风险。

企业必须想办法把控制和监督员工，最大限度地减少错误和舞弊。

例如，信息系统的设计和编程人员不能同时负责系统操作。

与现金收支有关的活动也要与程序和档案的管理工作分开。

例如，电脑操作员不能签发支票。

在员工较少的小企业里，实施必要的责任分工非常困难。

5(电子商务逐渐增加技术推动了电子商务的发展。

和eBay都是成功利用电子商务的典范。

很多公司都有一些电子商务业务。

此类业务至少存在三种风险。

(1)信用卡号被盗是在网上使用、发送和存储交易信息过程中经常遇到的一种风险，credit history, individual score of the borrower, loan purpose, source of payments, repayment options, guarantor of basic informationand for loan amount, term, interest rate, payment methods, such as recommendations, if the customer agreed to process the business 它增加了电子商务的成本。

(2)电脑病毒是指那些富在其他文件上面，专门去感染和破坏其他文件或程序的恶意程序。

(3)网上假冒事件可能会导致将货物赊销给伪造的账户、或买到的产品不适合以及未经允许将保密信息泄露给黑客。

企业使用防火墙和加密技术来防范这些风险。

防火墙是指系统的入口，只有通过密码验证才能进入。

加密术是一种数学算法，它能把数据变成没有密钥就无法破解的乱码。

近5%的美国人称曾有人盗用自己的身份，约有1000万名美国人的隐私受到了侵犯。

四、内部控制的局限性所有的内部控制政策和程序都存在着局限性，这些局限性来自两个因素:(1)人为因素;(2)成本—收益原则。

内部控制的政策和程序需要靠人来试试。

人为因素所造成的内部控制的局限性可以分为两类:(1)人为错误;(2)人为舞弊。

人为错误(human error)通常是由疏忽。

疲惫。

判断错误和混淆引起的;人为舞弊(human fraud)则是蓄意破坏内部控制，例如管理者为了牟取私利而滥用职权。

串谋阻挠责任分工也属于人为舞弊。

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