会计学内部审计毕业论文中英文资料外文翻译文献
会计学毕业论文的外文翻译
会计学毕业论文外文翻译and Countermeasure of Accounting CausesInformation DistortionHuang Xian LingSchool of Management South-Central University For Nationalities , PR.China, 430074Abstract: In recent years, the accounting information distortion hasaffected social economy order. This article mainly discusses on the causesand countermeasure of accounting information distortion in China.Keywords: Accounting Information Distortion Causes Countermeasure1 IntroductionIn recent years, it happens sometimes that the accounting information distort. It will affect information users such asinvestors and creditors correctly judge and deicide the management of enterprise, result in the national macroeconomic regulation and control and the microscopic policy-making fault, and affect the social economy order normally operate. This article mainly discusses on the causes and countermeasure of accounting information distortion in China.2 The reason of the accounting information distortionThere arevarious reasons of accounting information distortion: the enterprise internal factor and also exterior factor; the objective reason and alsothe subjective reason. Summarily, it mainly has following several points:2.1 The limitation of accountant laws and regulations systemTheaccounting guide line and business accounting system are all the basic standards of accounting work, the concrete prescribe of businessaccounting principles, the accounting service processing method and the accounting information disclosure method and so on. As the basic standardsof accounting work, the limitation of the accounting guide line and business accounting system is reason of accounting information distortion.It mainly displays in: First, the inherent estimate and the specialized judgment of the accounting guide line and business accounting system willcause the accounting information distortion. Second, the flexibility of accounting method may cause the accounting information distortion. Third,the hysteretic quality of the accounting guide line and businessaccounting system will also cause the accounting informationdistortion2.2 The accountancy faultThe accountancy fault refers tounconsciousness fault made in the accountancy as a result of the fault of measure, confirmation, record, report and so on. The accountancy faultis also an important reason of accounting information distortion. It mainly displays in: 1. Understood and applied the accounting guide line and and business business business accounting accounting accounting system system system mistakenly mistakenly mistakenly will will will lead lead lead accounting accountinginformation distortion. In the accounting guide line and businessaccounting system, certain economic work or the phenomenon calculationis compares principled, which calls for appropriate calculation method by purse bearer specialized analysis. If the purse bearer is not certainabout the accounting guide line and business accounting system, he will not account economic work correctly, and then it becomes possible to makedistorted accounting information 2. Unconsciousness fault made in the accountancy leads to accounting information distortion. Even if the accountant can understand and grasp accounting guide line and business accounting system accurately, some mistakes unavoidably in the work willmistake ofcause the accounting information distortion. Such as theaccount category, accountant miscalculation, miss record the business occurred2. 3 Occupational ethics deviatingAccountant occupational ethicsdeviating from the norm refers to accountant lack or lose the professional standard. Since reform and opening-up, the reform of accountant has filledwith vitality and vigor and obtained the huge achievement in our country.But at the same time, original accountant standards encounter serious destruction or the denial by a certain extent, gradually lose restraint of 481 accountant. And form accountant occupational ethics standardauthority losing. In practical work, some accountants fail to resist enticement or the instruction of higher authority, and intentionally manufacture the distorting accounting information seeking the benefit2.4 The imperfect government mechanismAt present, our country has practicedthe market economy system, but in the reality, dislocation mechanism thatthe government manage enterprise extremely was still prevails, andgovernment's behavior was not according to the market economy rule. The government manages enterprise directly in many place, as a result it always leads to a complexion that the leader of enterprise “revolving around government”. Some local government manages the lead leader er ofenterprise by target inspection, responsibility audit, rewards theexcellent and punishes the inferior. But the head of enterprise hide theprofit when getting good benefit, and forge the profit when not achieve the goal in order to go through a strategic pass. As the matter stands, the accounting information inevitably distorts3. The Countermeasure of Accounting Information DistortionThe accounting information is thepublic public product product product and and and influence influence influence widespread, widespread, widespread, the the the user user user of of of which which which is ismultitudinous. Currently, accounting information distortion is tooserious to harness. Generally speaking, it will be resolved from followingseveral aspects:3.1 Standard accounting guide line and strengthen the construction of accounting systemWhen the country formulates accountant criterion andrelated laws and regulations, it should be comprehensively, necessary, prompt and feasibility as possible as we can, normalize the using of uncertainty wording, and gradually accord to international accounting system. When choosing accountant processing method, we should identicallyuse the most effective method as possible as we can, and clear about thesituation and the elastic sector of each processing method. Consummatingthe accounting method, stopping up loophole of the accounting informationdistorts. At the same time, enhancing enterprise internal control systemconstruction, displaying system restraint mechanism, reducing theopportunity of uncertainty and fuzziness3.2 Establishing and perfecting enterprise internal control system Currently the root of many distortingaccounting information depends on insufficient internal control system of enterprise, so that some illegal leader and accountant use the systemloophole to seek the benefit for themselves. The internal control systema complex system involves various departments, various levels, various links in the enterprise, the move of people, property and substance of enterprise and also involves assignment and arrangement of right,responsibility and benefit of enterprise. Therefore, it is important to establish and perfect an effective internal control system, which can guarantee the enterprise property security and integrity, the accountinginformation legitimate and fair and economic work legality, and enhance the management efficiency of the enterprise3.3 Perfecting accountant supervises system, enhancing punishment 1 Establishing accounting managesystem with the central of strengthening the internal management. In orderto establishing a good accountant the foundation of providing the real accounting information, we should enhance internal control, formulate finance finance supervision supervision and and internal internal internal investigation investigation system, system, perfect perfectenterprise interior accounting system, rigorously enforce accountingmain routine, perfect examination and approval system of each kind of property commodity and the financial revenue and expenditure Carrying out the accountant delegate system. Currently many accountants are unableto resist the leader’s instruct and conduct to corrupt practices, mostlybecause their own status and treatment have a very close relation with the the leader's leader's leader's opinion. opinion. opinion. Accountant Accountant Accountant delegate delegate delegate system system system may may may reduce reduce reduce the theattachment of accountant to the leader, thus strengthen accountantsupervise and improves the accounting information quality Chartered accountant should be developed vigorously, enterprise financial report audit verification system should be carrying out comprehensively,unaudited reports are illegally. Simultaneously we should strengthen legal liability surveillance of chartered accountant, urge chartered accountant to raise their occupational ethics level and service quality,clear about legal liability of accounting information examinationverification by chartered accountant, and establish concrete punishment measure for those482 chartered accountant who is derelict of duty or violates the occupational ethics3.4 Consummating employed qualifications system,enhancing enhancing following following following education, education, education, improving improving improving the the the accountant accountant accountant quality qualitycomprehensively Accountant’s quality will not only affec affect tthe effect of carrying out accounting guide line and business accounting system, butalso affects the accountancy quality, therefore, improving the accountant quality is the key of reducing accounting information distorts 1 Enforcing accountant employed qualifications system, enhancing the standard of present accountant employed qualifications. The people provided with corresponding qualifications are able to be engaged in the accountancy. accountancy. Strengthening Strengthening Strengthening accountant accountant accountant ranks ranks ranks from from from the the the source source source 2 Strengthening accountant's concept of legal system and occupationalethics idea. The accountant should be provided with intense sense of responsibility, disciplined and probity while line of duty, and never lose the principle and never scheme the personal gain whatever kind of situationMoreover, accountant must certainly observe accountant occupational ethics standard, namely loves the work, probity andself-discipline, objective fair, conservative secret, honest and keep faith, insistence criterion and enhances skill and so on, they should keeps these standard firmly in mind and the implementation in the routine work 3 Pay special attention to accountant's following education. first,opening up the content of following education, which include management and operation, occupational ethics and finance and economics law and discipline educations besides new accountant criterion and accounting system; second, pay attention to effect and quality of following education,preventing goes through the motions; third, closely unifies following education and professional qualifications management, practicescompulsory following educational system4 ConclusionsIn summary, there are various reasons of accounting information distortion; it will affect the fairness of public wealth assignment, the efficiency of social resources disposition, the establishment of social credit system. Therefore, we must establish and consummates accountant supervise system, establish and perfect enterprise internal control system, further standard standard accountant accountant accountant criterion, criterion, criterion, strengthen strengthen strengthen the the the accounting accounting accounting system system construction, Strengthens the the following following education, improve improve the the accountant’s accountant’s quality quality quality comprehensively. comprehensively. comprehensively. Then Then Then we we can guarantee guarantee the the authenticity, validity and legality of accounting information, and realize the goal of administer accounting information distortionReferences[1] Yang Hong. On the Reason and Countermeasure of Accountant Information Fault. Science &technology information. 2006.4[2]Jiang Yi biao. The formations of accountant information distortion. Finance & Accounting ForCommunications. 2003.2[3]Zhao Jing Ting. the countermeasures of accountant information distortion. Friends of accounting.2006.6[4]Cheng Shao Hua. Interior accounting control and accountingprofessional moral education. FuJian publishing company of Xia Men University. 2004.1 会计信息失真的原因与对策会计信息失真的原因与对策黄贤玲黄贤玲中南民族大学管理学院中南民族大学管理学院,,中国武汉中国武汉 430074 430074摘要摘要::这些年这些年,,会计信息失真已经影响到了社会经济秩序会计信息失真已经影响到了社会经济秩序,,本文主要分析了我国会计信息失真产生的原因国会计信息失真产生的原因,,及其对策。
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。
内部审计中英文对照外文翻译文献
中英文对照外文翻译文献(文档含英文原文和中文翻译)原文：Internal auditing's role in ERMAs organizations lay their enterprise risk groundwork, many auditors are taking on management's oversight responsibilities, new research finds.Internal audit departments have played a variety of roles in their organization's enterprise risk management (ERM) activities since The Committee of Sponsoring Organizations of the Tread way Commission (COSO) released its Enterprise Risk Management-Integrated Framework in September 2004. An IIA position paper issued in the wake of COSO ERM, "The Role of Internal Auditing in Enterprise-wide Risk Management," indicates the roles that the internal audit function should and should not play throughout the ERM process, ranging from full involvement to no involvement. According to the paper, internal auditors should have a core role in five ERM-related assurance activities: giving assurance on risk management processes, giving assurance that risks are evaluated correctly, evaluating risk managementprocesses, evaluating the reporting of key risks, and reviewing the management of key risks.A recent IIA Research Foundation study examined the extent to which internal audit functions adhere to the ERM roles recommended in the IIA paper. During October 2005, researchers disseminated an online survey to 7,200 IIA members through The Institute's Global Auditing Information Network. The survey generated 361 responses from a mix of large, mid-sized, and small organizations in a variety of industries, including businesses, government agencies, and not for profit organizations. Nearly 60 percent of respondents identified themselves as a chief audit executive or audit director, 23 percent were audit managers, and 7.8 percent were staff or senior auditors. Approximately 90 percent were from the United States and Canada.Respondents' organizations are at different stages of implementing ERM, as defined by COSO. More than 11 percent say their organization's ERM infrastructure is mature or relatively mature, and 37 percent have recently adopted or are in the process of implementing ERM. Among all organizations surveyed, the internal audit function is primarily responsible for ERM-related activities in 36 percent of respondents' organizations, while 27 percent say the primary responsibility belongs to a chief risk officer (CRO) who is not part of the audit function. Nearly one-third of respondents say another executive or function oversees ERM..The hours and dollars internal audit functions spend on ERM-related activities are minimal for many respondents. Nearly half say their audit department spent 10 percent or less of its hourly and financial budgets on ERM-related activities during fiscal year 2004. More than one-third of audit departments spent II percent to 50 percent of their time on ERM, and 28 percent spent n percent to 50 percent of their financial budgets, while less than 10 percent of departments Spent more than 50 percent of their time and money.The IIA position paper categorizes 18 ERM-related activities according to the appropriate level of responsibility for the internal audit function. Survey respondents reported their current and ideal level of responsibility for these activities: no responsibility, limited responsibility, moderate responsibility, substantialresponsibility, and total responsibility.CORE ACTIVITIESDifferences between respondents' current and ideal responsibilities are greatest for the five core ERM assurance activities identified In the IIA paper. Respondents Indicated that their current responsibility for each of the core ERM related activities is moderate, but they say they should have a substantial level of responsibility. These views agree with the IIA guidance. Additionally, roughly half of internal audit functions surveyed currently have substantial or full responsibility for at least one core activity, and more than two-thirds say they should have till or substantial responsibility for at least one core activity.Within the core category, the audit function's two highest levels of current responsibility involve reviewing management of key risks and evaluating the risk management process. Evaluating the risk management process and giving assurance on risk management processes are the highest-rated ideal responsibilities. Conversely, giving assurance that risks are evaluated correctly is the lowest-rated current and ideal responsibility.The following respondent comments offer some insight into why audit departments are not currently involved in core ERM-related activities at the level they deem appropriate;"We have just recently begun implementing ERM activities in our company. We do not yet have complete understanding of the process and buy-in from management.""The audit committee and management are not aware of what ERM is.""The internal audit function has just initiated an awareness campaign among the audit committee members."These comments suggest that educating management and the audit committee on ERM issues can be critical to ensuring that the audit function takes on an appropriate level of responsibility for ERM.LEGITIMATE ACTIVITIESThe IIA paper prescribes seven legitimate ERM-related activities for which internal committee audit functions may be responsible as long as safeguards are inplace: facilitating the identification and evaluation of risks, coaching management in responding to risks, coordinating ERM-related activities, consolidating the reporting on risks, maintaining and developing the ERM framework, championing establishment of ERM, and developing risk management strategy for board approval. These activities are described as "consulting" activities. Although respondents' current responsibility for each of these legitimate activities ranges from limited to moderate, they say their ideal level should be moderate, which is consistent with the guidance.Within the legitimate category, the highest level of current internal audit responsibility involves facilitating the identification and evaluation of risks —the top-rated ERM-related activity, including core activities. This activity is also the highest-rated ideal activity among legitimate activities, suggesting that auditors consider it a core responsibility. This finding is not surprising. because risk detection and evaluation are traditional considerations in developing annual audit plans. The lowest-rated current and ideal activity is developing a risk management strategy for board approval, which is an activity that might best be handled by management.The IIA guidance cautions that when internal auditors undertake these legitimate consulting activities, safeguards should be in place to ensure that they do not take on management responsibility for actually managing risks. One possible preventive measure would include documenting the auditors' ERM responsibilities in an audit committee-approved audit charter. Further, if auditors take on any ERM-related activities that fall within this consulting role, they should treat these engagements as consulting engagements and apply the relevant IIA standards to help ensure their independence and objectivity.INAPPROPRIATE ACTIVITIESAccording to the IIA position paper. It is inappropriate for internal auditors to be responsible for six ERM-related activities: setting the risk appetite, imposing risk management processes, providing management assurance on risks, making decisions on risk responses, implementing risk responses on management's behalf, and having accountability for risk management. Overall, audit functions in the survey have greater responsibility for these activities than the IIA paper recommends. However,auditors say they should have some limited responsibility for the inappropriate activities.Within the inappropriate category, internal auditors' highest level of current and ideal responsibility is providing management assurance on risks, while their lowest level of responsibility is for setting the risk appetite. Respondents' comments suggest that auditors currently have greater responsibilities in these areas because the audit function is playing a leading role during the early stages of ERM development.ORGANIZATIONAL CHARACTERISTICSThe perceived current and ideal FRM roles for the internal audit function may vary across organizations, depending on the organization's industry, size, and audit department size, as well as the firm's need to comply with the U.S. Sarbanes-Oxley Act of 2002.INDUSTRY Respondents work in a variety of sectors, including financial services, manufacturing, transportation, communications, utilities, health care, retail and wholesale, government, and education. Researchers compared responses from the two largest industry groups: financial services and manufacturing. On average, financial service industry audit departments have greater current responsibility for core activities than those from manufacturing. With respect to inappropriate activities, manufacturing audit departments tend to say their ideal involvement should be higher than their current responsibility, while financial service industry audit departments rate their current and ideal responsibilities at the same level.ORGANIZATION SIZE Approximately half of respondents work in organizations that had 2004 revenues between US $500 million and US $5 billion. Nearly 25 percent of respondents work in organizations that had revenues under US $500 million in 2004, while a similar number of respondents work in organizations that had more than US $5 billion in revenue that year. Researchers compared responses from organizations with revenues of less than US $1 billion with organizations with revenues greater than US $1 billion. On average, auditors from both types of organizations have relatively equal levels of responsibility for current core activities. However, smaller organizations rated their ideal involvement for thesecore activities higher than large organizations. Smaller organizations have a slightly higher current level of responsibility for inappropriate activities than larger organizations and say their ideal involvement in these areas should be higher.AUDIT STAFF SIZE More than half of respondents work in audit departments with 10 or fewer auditors, slightly more than one-quarter work in departments with between 11 and 50 auditors, and approximately one-tenth of respondents work in departments with more than 50 auditors. Internal audit functions with more than 10 auditors currently have somewhat more responsibility for core activities than audit departments with 10 or fewer auditors. Both large and small audit functions have roughly equal levels of responsibility for all other ERM-related activities. However, unlike large audit organizations, respondents from small audit departments want to have more responsibility for activities in the inappropriate category.SARBANES-OXLEY Most respondents' organizations are required to comply with Sarbanes-Oxley Section 404. Researchers found few differences between those organizations and respondents from organizations that do not have to comply with the act. The primary difference related to core activities, where compliers report a higher level of current responsibility than non-compliers.Although the IIA guidance is equally applicable to all organizations, the research indicates that smaller internal audit departments and those from smaller organizations tend to take on ERM responsibilities that would be more appropriate for management. In these cases, internal auditing should work to develop an ERM implementation and maintenance plan that includes a stratcgy and timeline for migrating responsibilities for these activities to managementTHE AUDITOR'S ROLEAlthough the survey results suggest that the current levels of responsibility audit departments have may differ somewhat from that levels recommended by The IIA'S position paper, the respondents' comments offer some evidence that auditors understand the underlying concepts of the guidance:"There needs to be a shift in the 'doing' of the ERM to being an internal audit function that relies on and evaluates the ERM process. ERM should be in sync withthe audit universe and plan,""In the past i8 months, the corporation has appointed a CRO to provide oversight and guidance to evolving ERM processes. During this period, much of internal auditing's previous ERM roles have migrated to this officer." More importantly, respondents identified significant barriers in their organizations to following the guidance:"These ERM responsibilities and processes are not well defined in many organizations and should be more clearly articulated by senior management."'There is not enough emphasis from the top that risk management is important and must be done effectively. Management is still trying to hide things from internal auditing. It's not them against us, we're all in it together.""Most auditors and enterprise managers lack clarity on the distinction between responsibility for risk assurance implementation versus responsibility for risk assurance compliance and monitoring."These comments stress that a key element to establishing a successful ERM program is education on the importance of ERM and the appropriate roles management and internal auditing have in the process. Internal auditors can play a key role in providing this education. The audit department, management, hoard of directors, and audit committee need to be clear about which ERM related activities internal auditors should perform and which activities should always be performed by management. Relevant training should highlight that internal auditing could serve in a monitoring or consulting role throughout much of the ERM process, but the formal decision-making authority must reside with management if the audit department is to maintain its independence and objectivity.Auditors should take steps to ensure that the board and audit committee are aware of the COSO ERM framework and are actively engaged in overseeing the ERM process. Additionally, auditors should consider training senior management, the board, and others throughout their organization on COSO ERM and related guidance.Responses to the survey provide useful insights into additional steps that the internal audit profession should take. Auditors whose organizations are in the earlystages of adopting ERM or will be implementing ERM in the future have many opportunities to ensure that the process is effective and efficient. For example, audit departments that currendy perform ERM-related activities that should be management's responsibility can take proactive steps to open up the lines of communication between internal auditing and management, the board and audit committee, and external auditors about the risks of this situation. Such communication should encourage management to take on appropriate ERM responsibilities. One approach audit departments could take is to develop a business plan describing how management can assume responsibility for ERM related activities for which they should be accountable. However, internal auditors should recognize that completing this plan and convincing management to accept these ERM responsibilities might not occur quickly.With appropriate planning, communication, and education, internal auditors, management, the board, and external auditors should be ready to work together to achieve the many benefits of ERM. Ideally, this coordination will result in performing ERM-related activities at appropriate places within the organization, management accepting its responsibility for ERM, and that audit function playing a role that is consistent with appropriate professional guidance.译文：内部审计在企业风险管理中的作用新的研究发现：随着企业以组织风险为基础，许多审计人员对管理层采取职责监督措施。
会计信息和内部审计外文翻译文献
文献信息：文献标题：New Product Development, Accounting Information, and Internal Audits: A Proposed Integrative Framework（新产品开发，会计信息和内部审计：一个拟议的综合框架）国外作者：Kanyamon Wittayapoom文献出处：《Procedia - Social and Behavioral Sciences》, 2014, 148(148):307-314字数统计：英文3375单词，19083字符；中文6023汉字外文文献：New Product Development, Accounting Information, andInternal Audits: A Proposed Integrative Framework Abstract Innovation activities and processes of an organization have been given considerable attention within the past decade by both managers and academics. The new product development (NPD) process is a critical innovation process that has been explored from different functional perspectives, such as marketing, engineering, finance and manufacturing, due to its interfunctional nature. As new product failure rates continue to remain high, management control systems have become an important issue. While perceptions of the ‘intervention’ of accounting practices in business processes have been widely regarded as unwelcome constraints on innovation (e.g. R&D), the view taken here is that accounting, particularly the tasks of auditing, becomes an integral internal information generating activity that enhances, rather than constrains, the NPD process and ultimately overall NPD team performance. The purpose of this paper is to identify and explain accounting information and accounting audit tasks that are essential for efficient execution of the NPD process. In doing so, a conceptual framework is presented, which integrates accounting information andpractices into the NPD process. Moreover, it is argued that the extent to which accounting information is actually utilized as part of the NPD process has an influence on the performance outcomes of the NPD process. Theoretical and practical contributions, as well as suggestions for future research are also discussed.Keywords: New product development; accounting information; accounting audit; team performance1.IntroductionNew product development (NPD) is an important process for a firm’s mar keting team to launch a meaningful innovative product (Racela, O. C., Chaikittisilpa. C., & Thoumrungroje, A. 2010), as an important potential source for competitive advantage (Sheng, S., Zhou, K. Z., & Lessassy, L. 2012), and for cross-functional integration within the organization. The NPD process requires organization resources to create new products with adaptations to interfunctional activity. As failure rates of new products continue to remain high, management control systems have become an important issue in NPD order to exploit new market opportunities and sustain firm profitability (Leenders, M. A. A. M., & Wierenga, B. 2008). The more common management and marketing control systems are often ineffective and an internal audit may prove more useful activities (e.g. cost and financial budgetary into development process within NPD process) as a means of enhancing the NPD process and NPD team performance (Brownlie, D. 1996).A generic NPD process may have five stages including: 1) opportunity identification selection, which involves gathering preliminary information to assess risk and opportunity of a need in the marketplace that can be filled by a new product, 2) concept generation, that involves the generation of ideas for product innovation, 3) concept evaluation, which requires systematic procedures to rate and rank different concepts, 4) development, which implements both technical design and marketing strategy planning, and 5) launch, which is the execution of the marketing plan. During each of these NPD stages, accounting information and accounting audits are crucial in facilitating effective NPD team output and product design.While accounting practices have been widely regarded as unwelcome constraints on innovation (Song, M., & Montoya-Weiss, M. M. 2001, Clark., Kim, B. & Fujimoto, T. 1991), an internal audit process is critical to improve programs that are aimed at reducing error or fraud, to design and control resource allocation, and to evaluate organizational performance in order to reduce non-value adding activities (Sisaye, S. 1999) of the NPD process. Hence, the NPD process is relevant to all kinds of functions within organization, e.g. project management to organize the control system of NPD, the information technology (IT) team to implement and prepare needed software applications and systems, accounting information to estimate budgets, internal audits to control and appropriate approvals, which means organizations must adopt proper strategies to reduce unnecessary costs (Yang, L-R. 2012).According to organization theory, product team performance enhances the application of knowledge that is needed for the creation of innovative ideas for NPD (Ju, T. L., Li, C. Y., & Lee, T. S. 2006). From a resource-based view, organizational knowledge and expertise are valuable, rare, and non-substitutable resources. Different sources of knowledge, particularly from accounting information and internal audits, become a valuable means to achieve competitive advantage (Barney, J. B. 1991). The NPD process integrates different knowledge and perspectives from different functions (Poon, J. P. H. & MacPherson, A. 2005), thus applying tacit knowledge and codified knowledge of the organization (Boer, M. D., & Bosch, V. D. 1999).The purpose of this paper is to explore and discuss accounting information and accounting audit task that are essential for efficiency execution of the NPD process and better NPD team performance. In this paper, NPD team performance refers to effectiveness, efficiency, and economy based on NPD teamwork. The highlight of this paper is that it attempts to integrate accounting information and practices into the NPD process, particularly the tasks of auditing, and suggests that such information generating activities enhance, rather than constrains, the NPD process and ultimately overall NPD team performance. Moreover, it is argued that the extent to which accounting information is actually utilized as part of the NPD process has an influence on the performance outcomes of the NPD process.2.Theoretical FrameworkTo expand the conceptualization of the NPD process in order to integrate accounting information and internal audits, the relationships among concepts are based on the theoretical underpinnings of the resources-based view of the firm (RBV) and contingency theory. RBV posits that different resources within the organization, like those in marketing, human resource, accounting and financial management are deployed to execute processes, including the execution of the NPD stages (Morgan, N.A., Clark,B. H., & Gooner, R. 2002, Wernerfelt, B. 1984). NPD resources can include accounting knowledge and internal audits that the NPD team uses to learn and support part of NPD process (Durmuşoğlu, S. S., & Barczak, G. 2011) because the new product team relies on a variety of knowledge from different functions in order to proceed effectively through the NPD process. Therefore, accounting information and internal audits can be regarded as information that are used to facilitate knowledge creation in a NPD process.In general, the sources of knowledge, particularly accounting information, can help NPD team members to improve their contributions to NPD and to the team. Within organizations, knowledge from different sources may be necessary, thus the transferring and sharing of knowledge and practices within and between organizational units is related to the resource-based view of the firm (RBV). To explain the existence of knowledge, such as in project management, IT management, or accounting management in NPD processes, knowledge of and from the NPD process includes the management of different resources and considerations such as scope, time, cost, quality, human resource, communication risk, or procurement. RBV, which was initially established in organizational studies and widely used in the field of strategic management, helps to understand the internal resources of an organization that can be deployed to achieve a competitive advantage (Grant, R. M. 1996). Such resources include organizational processes, knowledge, and know-how from both tacit and codified knowledge from the organization and employees, which is regarded as tangible and intangible assets. Within the RBV, the different sources of knowledgecan help the organization to formulate strategy and to generate competitive advantage (Kaleka, A. 2002) to achieve superior marketing outcomes (McGrath, R. MacMillan, I. & Venkatraman, S. 1994) and team performance. Because innovation activities and processes of an organization have been given considerable attention, the new product development (NPD) process is considered a critical innovation process that has been explored from different functional perspectives. Therefore, sources of knowledge from different functional units within an organization are necessary. The NPD team needs a variety of knowledge and know-how from each professional function in order to reduce new product failure rates. The NPD team also needs a high degree of knowledge sharing from NPD team members. Hence, the sources of accounting knowledge practices and knowledge-sharing in business processes have been widely regarded, as the tasks of auditing become an integral internal information generating activity to enhance, rather than constrain, the NPD process and ultimately overall NPD team performance.Contingency theory argues that organizational behaviors and performance depends on contextual factors (McAdam, R. & McClelland, J. 2002) and suggests that organizational effectiveness is related to corporate characteristics (Chenhall, R. H., 2003). In academic studies, the literature in marketing management, accounting management, and internal auditing shows very little attention given to the role of contingencies within organizations (Morgan, N. A., Clark, B. H., & Gooner, R. 2002). To enhance the likelihood of new product success, management control systems have been adopted to align accounting information and internal audits to NPD. Therefore, in this paper, contingency theory explains how different contexts of internal audit activities influence the NPD process and NPD team performance (Chapman, R. & Hyland, P. 2004). The conceptual model is presented in figure 1.3.Conceptual and Proposition3.1.Sources of Accounting Knowledge and NPD ProcessIn this paper, ‘source of knowledge’refers to the relevant tacit and codified knowledge within an organization and used by organizational members. Sources of knowledge can come from all organizational functions. Accounting knowledge can be considered a source of knowledge that is very important for organizational strategy and management and which is critical to realize improvements in the NPD process (Jørgensen, B. & Messner, M. 2010).Tacit knowledge can be described as knowledge that cannot be easily articulated verbally and is therefore difficult to transfer to or to be understood by another person.Because of this difficulty, tacit knowledge is difficult to imitate and replicate and iseasier to protect (Saarenketo, S., Puumalainen, K., Kuivalainen, O., & Kylaheiko, K. 2004). For instance, a person’s ability that has developed over time through the accumulation of knowledge and gained through practical experience, are often considered forms of tacit knowledge.Tacit knowledge can be better understood by others or groups who are well versed in the particular subject matter and with the language that describes the information, such as a groups of practitioners or professionals of a field (Nightingale, O. 1998). Tacit knowledge also includes knowledge that is embedded in social networks that contains a higher tacit content due to the major mechanism of transferring is rooted in individuals or groups who are necessary for carrying out tasks and processes within the organization. Thus, tacit knowledge from different areas of the organization are necessary for the NPD process whereby the NPD team’s abilities, including those related to accounting and internal auditing, can be a valuable source of knowledge (Chen, S. 2005).Codified knowledge is organized around procedures, properties, facts or axiomatic proposition, transferred via teaching, and interpersonal interaction (Edmonson, A., Winslow, A. B., Bohmer, R. M. J., & Pisano, G. P. 2003). The use of codified knowledge allows persons to increase their knowledge, increase the quantity of information exchanged, clarify information content, and to reduce uncertainty in information sharing. Accounting is considered a main source of codified knowledge. Use of such knowledge also applies within the NPD process, as codified knowledge of accounting information is embedded in the product design (Carbonara, N., & Scozzi, B. 2006). Accounting information can be used to provide direction to the NPD team and in their formulation of strategies for NPD. For instance, knowing and understanding the product’s contribution margins ma y help the NPD team better coordinate proposed production schedules for a new product that will be added to a firm’s current product line. Therefore, based on the tacit and codified knowledge of accounting information, the following proposition is given:Proposition 1: Sources of accounting knowledge enhances the NPD process and NPD team performance.3.2.Internal Audits, NPD Process, Team PerformanceIn recent years, organizations continue to seek ways to improve their NPD process (e.g. reduced cost, and budget) and increase NPD team performance (e.g. effectiveness, efficiency, and economy of product quality). Management control systems are important to ensure better organizational performance (Jaworski, B. J. 1988). NPD team performance is essential for the execution of an efficient NPD process and activities. The NPD team must be comprised of a variety of skills and competence from members of different functions who can bring to the team different knowledge. The concept of internal audit can be useful for NPD team to organize NPD process such as risk assessment, control quality, or managing the team performance.In general terms, an internal audit is the process to examine, monitor, and analyze organizational activities in order to review what the firm is doing in order to assess its health and profitability, identify potential threats, and to advise on ways to mitigate risk of those threats in order to minimize costs. The internal audit is a part of the firm’s administrative structure and involves the tasks of audit planning, audit executing, and audit reporting with an emphasis on accounting information. As already mentioned, internal audit tasks can be related to the stages of the NPD process. The three distinct roles of the internal audit process are:•aud it planning, which involves the collection of preliminary information, the identification and evaluation of risk , and the review of sufficient and appropriate internal controls;•audit execution, which involves checking whether there is appropriate and sufficient audit evidence, selecting an audit sampling technique to collect information for analysis, choosing a number of audit techniques to apply, and documenting the audit; and•audit report, which involves communicating and disseminating information of the new product and the NPD process with which due diligence.From this internal audit process, the NPD team stays informed of the financial aspects of the NPD process and can apply such knowledge in subsequent NPD stages.Given the importance of the NPD process, an internal audit process can be implemented at each stage of the NPD. In the first stage of the NPD process, i.e. opportunity identification and screening of generated concepts, the launch of an internal audit project may appear as a set of key components which includes a plan to conduct the internal audit, with the aim to understand the NPD process and to know how the NPD team identifies market opportunities and how the team evaluates ideas/concepts for further consideration. The audit planning should arise from discussions between members of the NPD team in order to get ‘the big picture’ of the broad context of opportunities for new product development (Stewart, D. W. 2009). Based on this, the internal auditor in the NPD team should:•gather preli minary information by documenting the internal control environment and to obtain information and feedback from NPD team members;•evaluate potential risk related to the NPD process, define performance outcomes that will be used to assess NPD process success, and propose ways to decrease risk; and•conduct an internal control of all stages of the NPD process.Hence, the NPD team, particularly the internal auditor works from preliminary information gathering, risk evaluation, and internal control by making inquiries and reviewing information from interviews, questionnaires, and/or observations of the NPD process activities so that an audit program can be established.Second, when the NPD team evaluates concepts that can be pursued for further development, an internal audit would involve determining a formal audit objective directed at the NPD process and to review NPD team performance and to determine NPD activities that would support the audit objective. The NPD team would need to decide what appropriate information and tools are necessary for NPD (Buyukozkan, G. & Feyzioglu, O. 2004). In essence, for the NPD stage of concept evaluation, the audit activities could include:•ensuring there is appropriate and sufficient audit evidence, which requires the NPD team to collect and maintain documentation to support the internal audit objective and to ensure that documents are appropriate in terms of (i.e. quality andreliability) and sufficient (i.e. quantity) for analysis;•implementing an audit sampling technique w here the NPD team decides which audit sampling technique should be used as a tool for gathering sufficient information (e.g., probability sampling technique or non-probability sampling technique)•adopting several audit techniques in order to test intern al controls, and monitor data assurance, whereby the internal auditor in the NPD team would make inquiries and data from questionnaires, observation or other analytical procedures in order to ensure the NPD process is accurate; and•conducting‘audit’ paperwork with due diligence with the internal auditor of the NPD team applying ‘bookkeeping’ practices of their audit into formal documentation, ensuring accurate information. Due diligence also requires sufficient internal audit skills for the audit results to be given as a recommendation to the NPD team as a formal audit report.Finally, at the last stage of the NPD process, when the new product is ready for launch into the market, the launch should also be communicated within the organization as well as to selected target markets. Similar to the internal audit, after audit team analyzed the process of new product to ensure that NPD process is completed influence to team performance, internal auditor within NPD team should prepare an audit report. The audit reporting generated by the accounting information system on which analyzed the material errors, omissions, and fraud (Chan, D. Y. & Vasarhely, M. A. 2011). While the NPD team ensures that the process of new product system is educate and total quality assurance by internal control system. The total quality assurance refers to NPD team, particularly internal auditor to collections and gathers all activities of NPD process to facilitate the quality control as an internal audit portfolio. Therefore, the following proposition is given:Proposition 2: Internal audit of the NPD process enhances the NPD process and NPD team performance.3.3.Sharing of Accounting InformationAccounting information refers to information from financial statements that are generated from traditional ‘book- keeping’ and which are used for decision-making.While for the most part, accounting information is typically associated with clear and easily understood accounting ratios, it also includes qualitative information such as in the interpretations, implications, and economic consequences of trends and patterns (i.e., costs, expenditures, returns on investments, etc.) not easily detected from financial statements of one reporting period. Information sharing is an important factor that may moderate the influence of sources of accounting knowledge on the NPD process (Song, M., & Thieme, R. J. 2006). This is because the NPD process relies on information (e.g. upgrade product design efficiency) (Venkatasubramanian, V., Zhao, et al 2006) and is a foundation for collaborative NPD design (Kim, K.Y., Manley, D. G., & Yang, H. 2006, Zhanga, S., Shen, W., & Ghenniwa, H. 2004). As part of the NPD process, the internal audit generally is concerned with knowledge from several different functional units, and as such, the NPD team must adapt this shared information to reduce communication error (i.e. tacit and codified knowledge). Thus with improved quality of communication, the sharing of accounting information should enhance the NPD process and NPD team performance (Merminod, V., & Rowe.F. 2012). Therefore, the following proposition is given:Proposition 3: Greater sharing of accounting information within the organization and within the NPD team strengthens the influence of accounting knowledge on the NPD process and NPD team performance4.Implications and ConclusionThis paper discusses the NPD process, accounting knowledge, internal audits, and accounting information and posits that the NPD process can be enhanced through greater use of accounting knowledge and particularly the tasks of auditing. Moreover, greater use and sharing of accounting information as part of the NPD process enhances accounting’s role on the performance outcomes of the NPD process. In this paper, perspectives from RBV and contingency theory are applied to develop and propose a conceptual framework for the posited relationships among constructs. Therefore, this paper makes a theoretical contribution to the areas of knowledge as a resource and postulates that the NPD process needs accounting knowledge and thesharing of information by accounting professionals. This paper also offers managerial implications, since management and NPD team members must understand the need to for control systems to improve NPD and NPD team performance.This paper proposed a conceptual framework that integrates theories and concepts and therefore, future research is needed to conduct empirical analysis to test the posited relationships.中文译文：新产品开发，会计信息和内部审计：一个拟议的综合框架摘要在过去十年中，一个组织的创新活动和过程受到管理者和学术界的相当大的重视。
内部会计控制毕业论文外文翻译
附录A:internal control systeminternal control the management of internal checking, with the development of society has put forward the accounting control, management control, internal control structure, internal control integrated framework, internal control risk management framework, concepts.1.internal checkingas recorded in the historical books, as early as in the year before 3600 left and right of the Mesopotamia Cultural period, which, at that time was extremely simple financial management activities, the author requested the money to be paid for by money payment list, and by another record will be the inventory reconciliation and summary reports; and in ancient Egypt, the oversight officer of the institution; and the ancient Roman Empire of the royal treasury, there has been a double account; my Western Zhou period there have been "a bit financial access, the tree, the eyes and ears had been chapter." The period during the Song dynasty in the main library and 3 in the easy. All of these are internal checking of the application. Therefore, internal checking a person is not safe disposal account, and another person cannot be independent of the control system, that is to say it must be two employees of mutual restraint and mutual inspection. internal checking the implementation of the system is to two is of universal significance of the basic assumption that: One is two or more than two persons or departments inadvertently committing the same the possibility of errors is very small, 2 is two or more than two persons or departments of conscious collusion collusion and fraud of possibilities is far lower than a single individual or department for fraud. As part of its internal control, internal checking requirements in management, all the assets and cash and cash equivalents of receipt and payment, clearing and its registration, it should be by two or more people to deal with, in order to check each other, and troubleshooting the disadvantages.2.internal control systemwith the industrial revolution, the AB, the market competition is becoming increasingly intense, the original simple internal checking system gradually by individual economic control to all economic activities. The United States registered accounting belonging to the Association of the audit procedures in the 1958 release of the 29 audit procedures bulletin the independent auditors evaluating internal control of the internal accounting controls, in the internal control in the internalaccounting control", and "internal management control, and the internal accounting control" is defined as: "The security of property and the accuracy of the accounting records, and reliability with direct contact of the methods and procedures. internal accounting control, including the authorization and approval system, the financial assets of the physical control; accounting and preparation of financial statements, their property assets, and other on-the-job separation; as well as the internal audit and control.In 1972, the American Institute of Certified Public Accountants in the Auditing Standards Bulletin No. 1 in accounting control and management control of the definition of a re-specification. The notice pointed out that the accounting control plans and procedures, in order to safeguard assets and financial data for reliability, and for the following points provide reasonable assurance that: 1. Implementation of the economic business must meet the level of a general authorization or special authorization requirements; 2. Record economic business must, in accordance with generally accepted accounting principles, or other criteria based on financial statements, and the protection of assets; 3. To access assets, must be approved by the senior management; 4. accounting personnel must be in a certain interval period, the assets of the account number for the amount and the physical assets of the number and amount in the inventory stock, once it is found that difference, it is timely to take effective measures to remedy the situation. In 1973, the Auditing Standards Bulletin No. 1 of the amendment, it is necessary to further improve the accounting control of the definition and scope.3 internal control structure80's of the 20th Century, Western auditors gradually believe that internal control should be the focus of the internal control structure. In 1988 the American Institute of Certified Public Accountants in the audit guidelines Bulletin No. 55 of the notice stated that: "The Enterprise Internal control structures, including the provision to meet enterprise-specific goals and establish the norms and procedures. Notice of the internal control structure of the 3 elements, namely the control environment, the accounting system and control procedures. control environment, including the establishment of, and the strengthening or weakening of specific policies and procedures that affect various factors; accounting system provides the economic business identification, analysis, classification, and registration, as well as a report of the method, at the same time it made clear the assets and liabilities of the operational and management responsibilities; and control procedures wherebymanagement guidelines and procedures, with a view to achieving a certain goal. internal control structure, there are no longer clear distinction between accounting control and management control, and the content and scope has expanded to include more management control of the content. The salient features of which are the control environment, the elements, and stressed that the management of internal control of the attitudes, awareness and behavior, and control of their environment, lease, and that these factors is to achieve control objectives of the environment that requires auditors to assess the risks involved, in addition to our concern about accounting system and control procedures, it is responsible for the internal and external environment for evaluation. From the accounting control" and "management control" of the case, and that the internal control structure of the building, so that internal control has expanded the scope and content, and, more importantly, from a single policy and procedural changes to the 3 elements of build Chongqing people have learned, + thesis into the "structure" in order to bring about the internal control of the heat sink to the system of change and development. This shift also led the internal control from the technology-oriented enterprise to guide development.4 internal control the overall research frameworkto the 1990s, in order to curb the ever fiercer accounting fraud activities, 1992 COSO Committee published the internal control integrated framework report, as a result of the 1994 revision, and the internal control is defined as: "The internal control is a business by the Board, the management and other staff, the management layer is designed to achieve the following objectives and provide reasonable assurance that the process: Improve business performance and efficiency, and ensure that the financial reporting reliable and relevant laws are followed. Report and the internal control of the "3 elements" to "5 elements, namely control environment, risk assessment, control activities, information and communication, and monitoring. Since then, internal control into the overall framework of the era. COSO consolidation of the internal control framework emphasized the following concepts: the first, internal control is a long-term process that is used to achieve the purpose of the tool, and not an end in itself; its 2, internal control is in the organization at every level of staff, and is not simply a policy, the manual and a table; its 3, the internal control of the board of directors and management to provide reasonable assurance that, rather than an absolute guarantee of its 4, the internal control by adjusting to achieve one or more independent, but there are cross-cuttingobjectives.5 risk-management frameworksince the start of the 21st century, there have been a few major events, in particular, the Enron bankruptcy, WorldCom's scandal and Xerox's take account of events, the heavy blow to the investor confidence in capital markets. Based on this, and in 2004 for the month of September, the Commission COSO published the enterprise risk management framework, the constructor has an internal risk control framework, internal control of 4 goals and 8 major elements. 4 goals, strategic objectives, operational objectives, objective of the report and the legitimacy of target. 8 elements, respectively, to control the environment, goals, risk identification, risk assessment, risk response, control activities, information and communication, and monitoring. The report also pointed out that the risk to the business management is a process, and it is composed of a main body of the board of directors and management, as well as all of the other employees, and to the specified strategic and cross-cutting the enterprise production and management, and is designed to identify and assess the possible impact that the principal objectives of the potential issues and risk management, and to make it to the main goal of providing a risk capacity within reasonable assurance.The COSO for the enterprise risk management" concept of the State, has a strong emphasis on the following concepts: A. enterprise risk management is a process, and it flows to the business; B. enterprise risk management is applied to develop a strategy for the entire process; C. enterprise risk management is in the organization at all levels of all staff in the implementation of the; D. enterprise risk management throughout the business, at all levels and units, including the Enterprise at all levels of the risk portfolio;E. enterprise risk management to identify any in the event of a may affect business operations and production potential, and the risk to control the inclusion of risk capacity; F. enterprise risk management will be able to provide a corporate board and management to provide reasonable assurance that; G Enterprise Risk Management's goal was to achieve one or more different types, but also cross-cutting goals.附录B:内部控制制度发展内部控制源于企业管理的内部牵制，随着社会的发展先后提出了会计控制、管理控制、内部控制结构、内部控制整合框架、内部控制风险管理框架等概念。
内部审计论文中文外文参考文献
会计学内部审计中英文资料外文翻译文献内部审计在沙特阿拉伯的发展：协会理论透视内部审计职能的价值1早先的研究已经运用各种各样的方法来制定适当的标准以评估内部审计职能的有效率。
比如说，视遵照标准的程度为影响内部审计表现的其中因素之一。
一份1988 年国际会计师协会英国协会的研究报告就致力与研究内部审计作用价值中高级管理层和外部审计员的认知力。
这项研究证明了衡量所提供服务的价值的艰难性就是做评估的主要障碍。
收益性，费用标准以及资源利用率都被确认为服务价值的衡量标准。
在这项研究里，它强调了确保内部审计工作应遵从 SPP IA 的必要性。
在美国，1988 的A lbrec hta 研究过内部审计的地位和作用，还为了能有效的评估内部审计的效率特别制定出一套框架。
他们发现有四个能让内部审计部门发展从而提高内部审计效率的要件：一个合适的企业环境，高级管理层的支持，具备高素质的内部审计人员以及高质量的内部审计工作。
在这项研究里学者们强调管理层和审计人员都应该承认内部审计职能对于企业来说是一种具有增值性的职能。
在英国，1997年，Ri dley和D’S ilva证明遵循专业标准的重要性是促进内部审计职能增值功能的最重要的因素。
遵循 SPPI A大量的研究都特别专注于内部审计部门对于 SPPI A 遵从性的研究。
1992 年，Powe ll et al 对11 个国家的国际会计师协会的成员进行了一项全球性的调查以证明是否有全球性的内部审计文化。
有他们发现对这11 个国家的国际会计师协会成员的调查中， 82的是遵循S PPIA的。
这个蛮高的百分比率促使学者们建议S PPIA提供内部审计这个职业全球化的证据。
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。
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）。
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会计学内部审计中英文资料外文翻译文献内部审计在沙特阿拉伯的发展：协会理论透视内部审计职能的价值1早先的研究已经运用各种各样的方法来制定适当的标准以评估内部审计职能的有效率。
比如说，视遵照标准的程度为影响内部审计表现的其中因素之一。
一份1988年国际会计师协会英国协会的研究报告就致力与研究内部审计作用价值中高级管理层和外部审计员的认知力。
这项研究证明了衡量所提供服务的价值的艰难性就是做评估的主要障碍。
收益性，费用标准以及资源利用率都被确认为服务价值的衡量标准。
在这项研究里，它强调了确保内部审计工作应遵从SPPIA的必要性。
在美国，1988的Albrechta研究过内部审计的地位和作用，还为了能有效的评估内部审计的效率特别制定出一套框架。
他们发现有四个能让内部审计部门发展从而提高内部审计效率的要件：一个合适的企业环境，高级管理层的支持，具备高素质的内部审计人员以及高质量的内部审计工作。
在这项研究里学者们强调管理层和审计人员都应该承认内部审计职能对于企业来说是一种具有增值性的职能。
在英国，1997年，Ridley和D’Silva证明遵循专业标准的重要性是促进内部审计职能增值功能的最重要的因素。
遵循SPPIA大量的研究都特别专注于内部审计部门对于SPPIA遵从性的研究。
1992年，Powell et al对11个国家的国际会计师协会的成员进行了一项全球性的调查以证明是否有全球性的内部审计文化。
他们发现对这11个国家的国际会计师协会成员的调查中，有82%的是遵循SPPIA的。
这个蛮高的百分比率促使学者们建议SPPIA提供内部审计这个职业全球化的证据。
许多的研究已经关注涉及到独立性的SPPIA标准。
1981年，Clark et al发现内部审计部门的独立性和内部审计人员所做报告的权威性是影响他们工作Abdulrahman A. M. Al-Twaijry, John A. Brierley and David R. Gwilliam* Internal Audit Research客观性的最至关重要的两个因素。
1985年，Plumlee致力于研究影响内部审计人员客观性的潜在威胁，特别是参与内部控制制度的设计是否会影响到关于该制度质量与有效率的决断力。
Plumlee发现这样参与设计会产生偏见最终会影响到工作的客观性。
内部审计职能与公司管理层两者之间的关系通常会成为决定内部审计客观性的一个重要因素。
1989年，Harrell et al表明管理层对一些观点的认知能力以及欲望都可能会影响到内部审计人员的工作和判断力。
同时，他们也发现作为国际会计师协会成员的内部审计人员是不大可能屈服于这种压迫下的。
1991年，Ponemon调查研究了这样一个问题，内部审计人员是否会在他们工作过程中报告那些未被揭露的敏感问题。
他得出的结论是，影响内部审计人员客观性的三个因素分别是他们在企业中所处的地位，他们跟管理层的关系以及举报不道德行为的渠道的存在。
在沙特阿拉伯的内部审计研究已经证明相对地很少有关于沙特阿拉伯企业内部审计的研究，然而，例外的是1993年的Asairy和1996年的Woodworth和Said。
Asairy试着评估沙特阿拉伯合股公司的内部审计部门的效率。
他通过对38家公司的内部审计部门的负责人，高级管理层和外部审计人员的问卷调查来研究。
这项研究的结果显示了内部审计成功的一个重要因素就是它独立于其他的企业的经济活动。
内部审计部门所提供的服务是会受到管理层，其他雇员和外部审计人员的影响。
内部审计人员的教育背景，训练，经验和专业素质都会影响到内部审计的效率。
根据他的这项研究，Asairy建议所有合股公司都应该设置内部审计职能，而且应在沙特大学把内部审计作为一门独立的课程来设立。
1996年，Woodworth和Said试着调查沙特阿拉伯的内部审计人员关于根据被审单位的国籍是否会对被审单位具体的内部审计情况有不同的反应的看法。
基于34份来自国际会计师协会达兰协会成员的问卷调查，他们发现不同国籍没有很大的区别。
内部审计人员不会根据被审单位的国籍来改变他们的审计方式，文化程度对于审计的结果是没有很大的影响的。
关于遵循SPPIA的重要性，专家和学术界都强调了内部审计部门和企业其他部门之间关系在决定内部审计部门成功或其他方面是具有一定的重要性的。
（1972年的Mints, 1996年的Flesher, 1998年的Ridley & Chambers,和1999年的Moeller & Witt）。
学术界致力于研究如果内部审计要有效率，事前的准备工作以及审计人员和被审单位之间的团队合作精神的必要性。
1992年的Bethea认为好的人际关系处理技巧是很重要的因为内部审计会产生消极看法和消极的态度。
这些问题尤其对于多文化的商业环境是非常重要的例如像沙特阿拉伯这样审计人员和被审单位在文化和教育背景上有很大差异的地方( 1996年Woodworth & Said)。
结论缺少内部审计部门的原因通过对92家公司的采访调查公司没有设置内部审计职能的原因，来自于52家公司的最多的回答就是信赖外部审计人员能够使公司获得可能会从内部审计中得到的赢利。
典型地，被采访者认为外部审计者更好，要比内部审计更有效率，更省钱。
在对外部审计人员的采访中透露出他们的客户公司不会特别的区分清楚内部审计和外部审计的工作性质和角色的不同之处。
比如，一个外部审计人员说到，对于外部审计人员是做什么的通常都有个误区，他们认为外部审计人员会为公司做所有的事情，而且一定会找出所有的问题。
说到这里，一个外部审计人员质疑内部审计是否在任何一个企业环境中都具有增值的功能。
当提到内部控制制度时他说到，只要他们满意这最终的报告结果，我认为内部审计职能也可以不需要设置。
外部审计最终会显示出所有内部审计的大缺点。
第二个采访者（23家企业，25%）提到最多的不设置内部审计部门的原因是对成本和利润的一种权衡和协调。
特别地是，17家公司认为公司规模小以及其活跃性有限的本质意味着设置内部审计部门对他们来说反而是没有效率的。
受采访的外部审计人员都支持这个观点，测量成本是毫不费事很容易的，相比较而言衡量利润则是比较困难这一事实就是促成这个决定的一个因素。
还有一些采访者给出的不设置内部审计部门的原因。
由于执行内部审计职能需要高成本的事实，14家企业聘请了不处于独立的内部审计部门的雇员来执行内部审计的职责。
有8家公司认为没有设置内部审计部门的必要，这是因为他们相信他们有内部控制制度已经足够了而没必要再去设置内部审计。
5家公司认为内部审计不是什么重要的工作，还有三家公司觉得他们的企业类型是不需要内部审计的。
有三个受访者提到他们不设置内部审计部门是因为找不到专业人员来管理运行这个部门，还有6家公司没有提供不设置内部审计部门的原因。
有10家公司曾经设立过内部审计部门但由于在招聘合格的高素质的人员和改变企业的组织结构方面具有一定难度就不再运行这个部门。
说到这里，有8家没有内部审计部门的公司计划在不久的未来成立一个内部审计部门。
内部审计部门的独立性评论员和权威人士认为独立性是内部审计部门最主要最关键的一个特性。
在对内部审计部门的问卷调查回复中有60份说有一份书面文件阐明了内部审计部门的目的，权威性和责任。
在所进行的所有问卷调查中，有93%的人说一份在内部审计部门的职权范围内的文件被高级管理层所认可，有97%的人说这份文件阐明了内部审计部门在企业中的地位，有接近个人，纪录，资产的权利，还有90%的认为这份文件阐明了内部审计的范围。
受访者被要求估计相关文件与SPPIA特定要求想一致的程度。
在这些有这种文件的内部审计部门中有27家声称是完全遵循SPPIA，有23家认为他们的公文部分遵循SPPIA。
有超过三分之一被调查的部门要么就没有这样的公文要么就不清楚文件是否遵循SPPIA。
SPPIA建议当企业的董事会同意任命或撤除内部审计部门负责人的时候要提高其独立性，还有内部审计部门的负责人要对企业里资格老的个人负责。
令人关注的是，有47家公司他们对于任命，撤除以及收入报告的责任是由非高级的管理者负责，通常就是一般的经理。
SPPIA建议内部审计部门的负责人应该直接坦率的跟董事会沟通以保证审计部门的独立，同时为内部审计的负责人和董事会提供了一种方法以能使彼此告知对方的利益。
在跟内部审计部门负责人的交谈中显示出内部审计部门通常是对一般经理报告负责而不是董事会。
由问卷回复者提供的缺乏跟董事会交流的进一步证据显示出在将近一半的公司中，内部审计部门的成员从来都没参加过董事会会议而只有两家公司的内部审计人员是定期出席董事会会议的。
获取证据不受限制和不受束缚的询问权力是内部审计独立性和有效性的最重要的方面。
问卷的回复显示有34个内部审计主管认为他们不能完全获取所有有用的信息。
而且，在所有调查中，少数一些人不相信他们可以不受限制的报告缺陷，隐瞒，不道德的行为或者错误。
还有相当一部分人认为做内部审计不能总是从高级管理层那里获得支持。
SPPIA证明参与制度的设计，设置，运行很有可能会削弱内部审计人员的客观性。
受访者被问到在非审计职责的范围内管理层多久一次会要求内部审计部门的协助。
有37个被调查的内部审计部门说管理层有时，经常有这样的需求，还有27个部门从来没参与过这些非审计的工作。
这些调查证明了一些企业的内部审计人员经常会为其他部门的人弥补不足之处。
THE DEVELOPMENT OF INTERNAL AUDIT IN SAUDI ARABIA: AN INSTITUTIONAL THEORY PERSPECTIVEThe value of the internal audit functionPrevious studies have utilized a variety of approaches to determine appropriate criteria to evaluate the effectiveness of the internal audit function. For example, considered the degree of compliance with standards as one of the factors which affects internal audit performance. A 1988 research report from the IIA-United Kingdom（IIA-UK，1988）focused on the perceptions of both senior management and external auditors of the value of the internal audit function. The study identified the difficulty of measuring the value of services provided as a major obstacle to such an evaluation. Profitability, cost standards and the effectiveness of resource utilization were identified as measures of the value of services. In its recommendations it highlighted the need to ensure that internal audit work complies with SPPIA.In the US, Albrecht et al.(1988)studied the roles and benefits of the internal audit function and developed a framework for the purpose of evaluating internal audit effectiveness. They found that there were four areas that the directors of internal audit departments could develop to enhance effectiveness: an appropriate corporate environment, top management support, high quality internal audit staff and high quality internal audit work. The authors stressed that management and auditors should recognize the internal audit function as a value-adding function to the organization. In the UK, Ridley and D’Silva (1997) identified the importance of complying withprofessional standards as the most important contributor to the internal audit function adding value.Compliance with SPPIAA number of studies have focused specifically on the compliance of internal audit departments with SPPIA. Powell et al.(1992) carried out a global survey of IIA members in 11 countries to investigate whether there was evidence of a world-wide internal audit culture. They found an overall compliance rate of 82% with SPPIA. This high percentage prompted the authors to suggest that SPPIA provided evidence of the internationalization of the internal audit profession.A number of studies have focused on the SPPIA standard concerned with independence.Clark et al.(1981) found that the independence of the internal audit department and the level of authority to which internal audit staff report were the two most important criteria influencing the objectivity of their work. Plumlee (1985) focused on potential threats to internal auditor objectivity, particularly whether participation in the design of an internal control system influenced judgements as to the quality and effectiveness of that system. Plumlee found that such design involvement produced bias that could ultimately threaten objectivity.The relationship between the internal audit function and company management more generally is clearly an important factor in determining internal auditor objectivity. Harrell et al. (1989) suggested that perceptions of the views and desires of management could influence the activities and judgement of internal auditors. Also, they found that internal auditors who were members of the IIA were less likely to succumb to such pressure.Ponemon (1991) examined the question of whether or not internal auditors will report sensitive issues uncovered during the course of their work. He concluded that the three factors affecting internal auditor objectivity were their social position in the organization, their relationship with management and the existence of a communication channel to report wrongdoing.Internal audit research in Saudi ArabiaTo date there has been relatively little research about internal audit in the Saudi Arabian corporate sector, exceptions, however, are Asairy (1993)and Woodworth and Said (1996). Asairy (1993)sought to evaluate the effectiveness of internal audit departments in Saudi joint-stock companies. He studied departments in 38 companies using questionnaire responses from the directors of internal audit departments, senior company management, and external auditors. The result of this study revealed that one significant factor in the perceived success of internal audit was its independence from other corporate activities. The service provided by the internal audit department was affected by the support it received from the management, other employees and external auditors. The education, training, experience and professional qualifications of the internal auditors influenced the effectiveness of internal audit. On the basis of his study, Asairy (1993) recommended that all joint-stock companies, should have an internal audit function, and that internal auditing should be taught as a separate course in Saudi Universities.Woodworth and Said (1996)sought to ascertain the views of internal auditors in Saudi Arabia as to whether there were differences in the reaction of auditees to specific internal audit situations according to the nationality of the auditee. Based on 34 questionnaire responses from members of the IIA Dhahran chapter, they found there were no significant differences between the different nationalities. The internal auditors did not modify their audit conduct according to the nationality of the auditee and cultural dimensions did not have a significant impact on the results of the audit.Given the importance of complying with SPPIA, the professional and academic literature emphasizes the importance of the relationship between the internal audit department and the rest of the organization in determining the success or otherwise of internal audit departments (Mints,1972;Flesher,1996;Ridley & Chambers,1998 and Moeller & Witt,1999). This literature focuses on the need for co-operation and teamwork between the auditor and auditee if internal auditing is to be effective.Bethea (1992) suggests that the need for good human relations’ skills is important because internal auditing creates negative perceptions and negative attitudes. These issues are particularly important in a multicultural business environment such as Saudi Arabia where there aresignificant differences in the cultural and educational background of the auditors and auditees Woodworth and Said (1996).ResultsReasons for not having an internal audit departmentOf the 92 company interviews examining the reasons why companies do not have an internal audit function, the most frequent response from 52 companies (57%) was that reliance on the external auditor enabled the company to obtain the benefits that might be obtained from internal audit. Typically, interviewees argued that the external auditor is better, more efficient and saves money. Interviews with the external auditors revealed that client companies could not distinguish clearly between the work and roles of internal and external audit. For example, one external auditor said,there is a misperception of what the external auditor does, they think the external auditor does everything for the company and must discover any problem.Having said this, one external auditor doubted that an internal audit function would add value in all circumstances. When referring to the internal control system he stated,as long as they are happy with the final output, I think the internal audit function will not add value. External auditing eventually will highlight any significant internal control weakness.The second most frequent reason mentioned by interviewees (23 firms, 25%) for not operating an internal audit department was the cost/benefit trade-off. Specifically, 17 firms considered that the small size of the company and the limited nature of its activities meant that it would not be efficient for them to have an internal audit department. The external auditors interviewed were of the opinion that the readily identifiable costs as compared with the more difficult to measure benefits was a factor contributing to this decision.A number of other reasons were given by interviewees for not having an internal audit department. As a consequence of the high costs of conducting internal audit activities, 14 firms used employees who were not within a separate internal audit department to carry out internal audit duties. Eight companies did not think there was a need for internal audit because they believed their internal control systems were sufficient to obviate the need for internal audit. Five companies did not think that internal audit was an important activity and three felt that their type of the business did not require internal audit. Three respondents mentioned that they did not operate an internal audit department because professional people could not be found to run the department, and six companies did not provide a reason for not having an internal audit department. In 10 companies an internal audit department had been established but was no longer operating because of difficulties in recruiting qualified personnel and changes in the organization structure. Having said this, eight companies without an internal audit department were planning to establish one in the future.The independence of internal audit departmentsCommentators and standard setters identify independence as being a key attribute of the internal audit department. From the questionnaire responses 60 (77%) of the internal audit departments stated that there was a written document defining the purpose, authority and responsibility of the department. In nearly all instances where there was such a document the terms of reference of the internal audit department had been agreed by senior management (93%), the document identified the role of the internal audit department in the organization, and its rights of access to individuals, records and assets (97%), and the document set out the scope of internal auditing (90%). Respondents were asked to assess the extent to which the relevant document was consistent with the specific requirements of SPPIA. In those departments where such a document existed 27 (45%) claimed full compliance with SPPIA, 23 (38%) considered their document to be partially consistent with SPPIA. In more than one-third of the departments surveyed either no such document existed (n=18, 23%) or the respondent was not aware whether or not the document complied with SPPIA (n=10, 13%).SPPIA suggests that independence is enhanced when the organization’s board of directors concurs with the appointment or removal of the director of the internal audit department, and that the director of the internal audit department is responsible to an individual of suitable seniority within the organization. It is noticeable that in 47 companies (60%) their responsibilities with regard to appointment, removal and the receipt of reports lay with non-senior management, normally a general manager. SPPIA recommends that the director of the internal audit department should have direct communication with the board of directors to ensure that the department is independent, and provides a means for the director of internal auditing and the board of directors to keep each other informed on issues of mutual interest. The interviews with directors of internal audit departments showed that departments tended to report to general managers rather than the board of directors. Further evidence of the lack of access to the board of directors was provided by the questionnaire responses showing that in almost half the companies, members of the internal audit department have never attended board meetings and in only two companies did attendance take place regularly.Unrestricted access to documentation and unfettered powers of enquiry are important aspects of the independence and effectiveness of internal audit. The questionnaire responses revealed that 34 (44%) internal audit directors considered that they did not have full access to all necessary information. Furthermore, a significant minority (n=11, 14%) did not believe they were free, in all instances, to report faults, frauds, wrongdoing or mistakes. A slightly higher number (n=17, 22%) considered that the internal audit function did not always receive consistent support from senior management.SPPIA identifies that involvement in the design, installation and operating of systems is likely to impair internal auditor objectivity. Respondents were asked how often management requested the assistance of the internal audit department in the performance of non-audit duties. In 37 internal audit departments (47%) surveyed such requests were made sometimes, often or always, and only 27 (35%) departments never participated in these non-audit activities. The interviews revealed that in some organizations internal audit staff was used regularly to cover for staff shortages in other departments.指导教师对外文翻译的评语：指导教师（签名）年月日建议成绩评阅小组或评阅人对外文翻译的评语：评阅小组负责人或评阅人（签名）年月日建议成绩外文翻译考核表。