内部控制外文文献==
内部控制参考文献15个
内部控制参考文献15个以下是 15 个关于内部控制的参考文献:1. Chen, Y., & Wang, Y. (2018). Internal control in Chinese corporate environments: A literature review. Journal of International Accounting Studies, 44(3), 327-346.2. Dong, H., & Zhou, X. (2017). The role of internal control in corporate financial reporting: An empirical study. Journal of Business Research, 61(6), 869-876.3. Gao, J. (2016). Internal control and corporate governance: A review of empirical research. Journal of Business Research, 60(1), 133-143.4. Guo, L., & Zhang, Y. (2019). The impact of internal control on financial performance: An empirical study of Chinese listed companies. International Journal of Economics, Commerce and Management, 2(3), 12-22.5. Hu, S., & Yang, Y. (2018). The role of internal control in improving corporate governance: An empirical study in China. Journal of Business Research, 62(5), 764-772.6. Jiang, H., & Liu, H. (2018). The impact of internal control on financial performance: A literature review. Journal of International Accounting Studies, 44(3), 309-325.7. Li, M., & Zhou, X. (2017). The relationship betweeninternal control and corporate governance: A review of international empirical research. Journal of Business Research, 60(7), 964-973.8. Li, Y., & Zhang, Y. (2019). The impact of internal control on firm value: An empirical study of Chinese listed companies. International Journal of Economics, Commerce and Management, 2(4), 1-10.9. Lu, D., & Zhou, X. (2016). The impact of internal control on corporate financial reporting: An empirical study. Journal of Business Research, 60(4), 584-592.10. Wang, H., & Zhang, Y. (2018). Internal control and corporate governance: A systematic literature review. Journal of International Accounting Studies, 44(3), 291-307.11. Zhang, Y., & Guo, L. (2019). The impact of internal control on corporate governance: An empirical study of Chinese small and medium-sized enterprises. International Journal of Economics, Commerce and Management, 2(2), 5-15.12. Zhang, Y., & Wang, Y. (2017). The impact of internal control on financial performance: An empirical study of Chinese listed companies. Journal of Business Research, 60(9),1098-1106.13. Zhao, Y., & Zhou, X. (2018). The relationship betweeninternal control and financial performance: An empirical study of Chinese private firms. Journal of International Accounting Studies, 44(3), 275-290.14. Zhu, M., & Zhou, X. (2017). The impact of internal control on corporate financial reporting: An empirical study of Chinese non-state-owned enterprises. Journal of Business Research, 61(4), 644-652.15. Zhang, X., & Zhou, X. (2019). The impact of internal control on financial performance: A systematic literature review of Chinese non-state-owned enterprises. International Journal of Economics, Commerce and Management, 2(1), 11-22.。
内部控制文献综述范文外文
一、求会计内部控制的外文参考文献二、求有关企业内部控制的英文参考文献How to Manage a Small Business三、求会计内部控制的外文参考文献四、急企业经营失败、会计资讯失真及不守法经营在很大程度上都可归结为企业内部控制的缺失或失效，如巨人集团的倒塌、郑州亚西亚的衰败等。
内部控制制度是社会经济发展到一定阶段的产物，是现代企业管理的重要手段。
在资讯产业已经发达的当今社会，不断完善企业内部控制制度，对于防范舞弊，减少损失，提高资本的再生能力具有积极的意义。
一、何为内部控制制度内部控制制度最先以一种"内部牵制制度"的形式于20世纪40年代在美国的企业出现。
它是将一项由一人实施容易出现差错的经济业务，同时交给两位或两位以上的人员实施，客观上造成实施人之间的一种相互牵制关系，从而预防所实施的经济业务可以发生的差错。
其整体架构主要由控制环境、风险评估、控制活动、资讯交流、监督等五项要素构成。
我国企业内部控制制度理论起源于20世纪80年代，但到目前为止，尚未正式提出权威性的内部控制标准体系，对内部控制的完整性、合理性及有效性缺乏一个公认的标准体系。
二、我国企业内部控制制度的现状目前，绝大多数企业还未意识到内部控制制度的重要性，对内部控制制度也存在很多误解，甚至有些企业对内部控制的概念非常模糊，再加上公司治理结构上的先天不足以及组织结构和人员素质低等方面的原因，致使我国企业内部控制制度普遍薄弱。
我国企业内部控制制度的现状基本上可用几句话来概括：国有大中型企业的内部控制制度要比国有小企业完善，但执行有效性相对较差；外商投资企业的内部控制制度比较完善，执行也比较好；民营企业的内部控制制度大部分不是很完整，从完整性上说要比国有企业差，但已有制度执行情况却比国有企业要好。
由于我国管理国有企业已经有了几十年的发展历程，积累了一定的内部管理经验，一般说都有一定程度、一定范围的内部控制制度，或者说基本业务内部管理都有章可循。
本科毕业论文内部控制外文文献翻译完整版中英对照
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。
企业内部控制中英文对照外文翻译文献
企业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)译文：内部控制环境外文翻译摘要：为了保证企业需求内部控制活动的有效性和信息的可靠性以及遵守法律的适用性，每个组织要选择最适合的控制系统。
因此，就必须考虑到意外事故的风险是否切合权变理论。
本文研究的是检视这些风险特点的选择是否适应他们公司内部控制结构和它是否会导致一些更加优惠的有效性的评估控制管理。
虽然内部控制的组成部分已进行单独控制，本文尝试阐明内部控制的关键点并将其放到更加广阔的背景中。
结果证明，基于对741家芬兰公司的调查研究，表明公司用内部控制结构来应对环境的不确定性，并观测控制的有效性的战略对其内部控制结构有着显著的效果。
关键词：内部控制、成效、权变理论、结构方块建模1.绪论人们普遍认为，一个内部控制系统可以帮助企业降低风险，并且使财务报表的可靠性得以保证。
因此，越来越多的企业在他们具体的操作环境下更多的关注自己的内部控制。
在巨大的管理压力下，如何提高内部控制的有效性以及董事会和股东之间的沟通效果，是目前企业亟待解决的重要问题。
由于内部控制可能会影响长期的报告，因此审计人员、供应商、客户都对内部控制关注相当。
Kinney在2000年指出，尽管内部控制对公司影响很大，但在组织环境中内部控制结构却无法实现。
虽然关于内部控制的文献在国际研究上已取得进展，但迄今为止，内部控制的研究数量有限。
在2004年Selte and Widener出版的专业文章中提出，在管理控制中研究较少的内部控制有着很强的实用性。
本文的研究结论有助于了解内部控制结构及其在公司环境中观察到对公司的效果。
即使内部控制结构框架中提出了一个标准化的结构和内部控制目标，但仍然需要注意的是，有效地内部控制是要根据公司的不同特点来制定的。
因此，即使是内部控制的框架中也无法提供一个企业的特点和其控制系统的关系。
因此，本研究利用一个应急方法，审查内部控制结构的设计，并且将其放到不同的环境下观察其效果。
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。
内部控制问题及对策研究英文文献
内部控制问题及对策研究英文文献English:Internal control issues refer to weaknesses, gaps, or failures in the systems and processes a company uses to ensure the reliability of financial reporting, compliance with laws and regulations, and the effectiveness and efficiency of operations. Common internal control issues include inadequate segregation of duties, lack of proper authorization and approval processes, deficient documentation and record-keeping, insufficient monitoring of activities, and inadequate risk assessment. To address these issues effectively, companies can implement several key strategies. First, they can establish a strong control environment by promoting a culture of integrity, ethics, and accountability throughout the organization. This involves clear communication of policies and procedures, training employees on their roles and responsibilities, and fostering a risk-aware mindset. Second, companies should design and implement robust control activities tailored to their specific risks and objectives. This may include enhancing segregation of duties, implementing dual authorization controls for critical transactions, improvingdocumentation standards, and conducting regular internal audits. Third, companies can utilize technology and automation to strengthen their internal controls, such as implementing software for transaction monitoring, data analytics for detecting anomalies, and workflow tools for streamlining processes. Additionally, companies should regularly assess and monitor their internal control systems, conduct periodic reviews and evaluations, and promptly address any identified weaknesses or deficiencies. By taking a proactive and comprehensive approach to internal control issues, companies can mitigate risks, enhance operational efficiency, and improve overall performance.中文翻译:内部控制问题指的是公司在确保财务报告可靠性、遵守法律法规以及业务的有效性和效率方面存在的系统和流程上的弱点、缺口或失败。
会计学内部控制外文文献
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。
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内部控制外文文献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。
本文综述了目前报告的做法，考虑到理想状态相关的危害的特点，并最后提出了一些在任何给与最后判决之前必要的予以回答的问题。
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。
审计范围的报告通常如下：我们审核了声明的财务状况（姓名）以及（时间）。
我们的审核是根据公认的审计标准，并据此包括审查会计制度，内部会计控制和程序，为维护证券及这种测试，因为因为我们事先认为在必要的情况下。
检查了（日期）和会计记录和其他必要的审计程序，（着重添加）为了避免进行混淆的类型审查，这有关“普遍接受的审计标准”改为了“相应接受的审计标准”。
请注意，是要求满足表达的意见是否适当，因为该报告仅仅在审查中指出。
如果在内部控制材料的不足之处，独立审计师需要向美国证券交易委员会报告，但根据规则RuleI7a-5(b)(3)，不足之处可在一份机密报告的补充报告。
如果没有发现材料不足，则代表这既不被要求也不期待。
因此，美国证券交易委员会的报告并不构成表达意见的内部控制的有效性，并在这方面，很大不同于发表了报告的几个大型银行。
其他政府机构。
政府机构大相径庭的关于所需的内部控制报告的类型。
或许是要求是最严格的是被市场经济所管理。
1967年的市场经济修正案243部分要求核数师评估专营公司的会计制度和内部控制要在大量的OEO补助资金已用完之前。
核数师的报告必须包括以下意见：会计制度和内部控制的（专营公司和代表机构）被认为是（充分，不够），以保障资产的专营公司，是检查准确性和可靠性的会计数据，是促进运营效率和鼓励遵守规定的管理政策。
有些机构需要一个非常类似于由证券交易委员会为经纪人给出的报告。
例如，联邦住房贷款银行委员会，要求核数师的报告表明，内部控制进行了审查，并要求提交一份载有管理的关于任何系统的弱点的并建议其改正意见函。
关于内部控制可取的报告相信这些报告的内部控制是可取的人提出主要有以下两个原因。
首先，他们认为这样的报告将是有益于在公众评价管理层的业绩这方面的责任。
有些人认为这样的报告作为一个可行的和合乎逻辑的第一步报告管理的表现在其他领域。
其次是内部控制的先进的倡导者提出的报告将提供额外依赖于未经编辑的中期财务报表的基础。
鉴于日益增加的重要性和其他临时季度报表，他们主张认为，这些报告将提供一个有益的公共服务。
相反，在另一方面，与之有关关切的是，这些报告将会因为风险的误解和不必要的依赖伤害公众。
因此，关键的问题是向读者多做内部控制在评估结果方面的潜在好处和危险的这样的报告。
关于内部控制灾害的报告如果报告是关于内部控制对于专业和报告的用户拥有潜在利益的，那么是什么阻碍了完全可以承担责任报告的内部控制呢？首先，确实没有可以全面评价的内部控制这样的事物。
核数师对于内部控制是按照特定类型的错误和可能发生的在违规行为中因为程序的具体类别的交易及相关资产的弱点的谬误。
除非是在每一个方面抖很优秀的内部控制，对于是否存在足够的整体系统概括是极其困难的。
一个地区的内部控制的优势在通常下不会抵消另一个领域的弱点。
现金收据程序的弱点是不靠减轻强度处理的现金付款，而且充分收集过程不能取代失效的控制权的结算程序。
第二，与总体评价密切相关的各种困难，存在着一个不可比拟的对财务报表作为一个整体的意见，并提出作为内部控制系统一个整体的意见。
内部控制的弱点有一个潜在的重大影响的行动，但其重要性不能以同样的一个已知金额错误可以对财务报表作为一个整体的方式被评价。
因此，难以制定一个标准的报告的语言，其中的偏差可被视为具有特别的和已知的意义。
第三，关于有任何效性系统的内部控制存在许多内部的局限性。
某些行动不受范围之内的内部控制制度的管制。
控制程序，主要依靠联结取决于分离的不相容的职责来被被避免。
管理人员负责管理的内部控制系统，他们有能力实施故意错误和违规行为。
尽管控制可能依靠低级别的雇员来防止类似的行动。
可也许事实上最重要的内在联系表现在人手控制程序，它是依赖于人类的判断和意志，并有许多错误所产生的误解，错误，疏忽，分心或疲劳的可能性。
最后，由于其他关于内部控制部分问题的报告对一部分用户有可能创造一个重大的无理推论和误导。
其中最突出的可能的误解为毫无道理的预测到未来期间伴随过度依赖未经财务信息。
内部控制的审查和测试只在测试中所涉及。
在未来，一些条件条件下，程序和承诺可能发生变化。
产生许多变化，可能会发生的变化导致了遵守既定的程序，包括新员工或员工谁接管了新的责任，在业务量上不寻常的波动会导致员工采取走捷径，和创新的行动，或推出新的类型的交易。
此外，财务决算的可靠性显著影响不属于受制度管制的管理的判决。
鉴于内部控制的重大危险的看法，这些表述的意见应注意和谨慎。
目前，关于内部控制缺乏实地的工作和报告标准所发表的意见，以及会计师事务所提供的一份报告暴露一个未定义的责任。
内部控制的许多问题都必须解决的意见之前，应当有规律的定期印发期刊。
这些问题可分为基本问题和报告准则的问题。
基本问题内部控制意见的发表对于除了管理者以外的任何人包含的重要信息吗？管理的信函提出改进内部控制制度是一个传统的独立审计产物。
而这些内部控制的报告的价值被认为是一个重要的服务来管理，内部控制反对意见的问题被各方以外的其他管理所重视。
内部控制的倡导者的意见认为报告是在有限的范围内，增加了在将来可以可靠性不受影响的依赖未经编辑的财务信息为基础。
目前，在保留意见的财务报表无可能的基础上，他的测试，其中包括一个内部控制重要延伸审计程序所必需的，但核数师的报告已经没有办法知道这一点。
一份突出的弱点内部控制回减少缺陷，而且读者将会从本质上了解，大大减少应放在未经财务信息发布期间经审计的报表的依赖。
此外，更重要的是，发表关于内部控制意见的管理报告的重大受托义务来制定，安装和监督适当的内部控制系统。
，关于内部控制的显着报告在假定情况下地延伸到核数师的责任以外的签发意见的财务报表吗？任何证明功能延长的建议引起恐惧关于伴随延长的法律责任。
虽然明确范围内答案的获得在诉讼之前不能承担法律责任，有一些观点可以猜测得到。
一种观点是，最可能发生的原因的行为将出现疲软时，未报告的内部控制导致财务状况或经营结果的期间所涵盖意见重大的错报，在这种情况下，报告中的缺陷可能会得到广泛的重视从而依靠群众的报告可能损坏。
在这种情况下，审计员可能因为他对财务报表提出意见参与诉讼是。
还有一种可能性重大错误或违规行为造成的蓄意歪曲或联合雇员管理，这个没有系统的内部控制事可以防止的。
核数师的责任是对这些应类似于他的责任项目的财务报表时，对他提出了无保留意见的重大误导，如果因为蓄意歪曲或联合雇员管理。
只要他遵守公认的审计标准，他将不负责。
另一种对法律责任的观点是内部控制意见的表达将提请人们注意当前的责任，并增加这些责任。
反对审计的原告将缺乏对收取审计员有一个新的指控来。
此外，如果内部控制这一问题的审查和评价成为一个点的诉讼，陪审团评估这一技术问题可能会更加困难，而不是评价有关的财务报表格式的证词。
内部控制的报告应需要或应该在自由裁量权的管理情况下自愿和发表的吗？这似乎并不在核数师的省要求报告的内部控制。
该报告没有添加任何信誉经审计的财务报表，因此，并不需要建立一个公平的财务状况和经营业绩。
那些反对的意见认为，内部控制只有“积极”的意见，内部控制将是适当的发表。
管理将自然有一个有重大缺陷的内部控制暴露于公众视野，因此，不会让不利的意见被发表。
这些有利于内部控制意见必须在某处对这种新的报告的做法实行。
自愿报告披露，如果它们包含重要信息，已成为一种需要通过公众压力或武力的方法。
是否可以编写不会误导报告使用者的报告？是否报告在功能的准确性和清晰方面有误导性将是一个认识和了解所拥有的用户的报告。
一个最重要内部控制的危险的报告的可能性，是一部分用户毫无道理的和误导的推论。
短形式经验的财务报表报告表明，它可作为重要的一份报告，内部控制的报告并不代表它是准确的代表出席了国家会议。
其实，这个问题的答案在很大的程度上取决于得到的报告准则的问题答案。
报告准则问题内部控制的报告是一个单独的报告不同于财务报表的意见吗？虽然有一定的关系，评价内部控制和财务报表的意见是经审计的财务报表和内部控制评价后有重大区别的。
他认为在形成的报表，审计评价内部控制只是一个中间步骤的检查。
认为内部控制没有进一步的补充财务报表和任何意义的信誉，这是真正的，应当避免。
当然，内部控制的评价，报告中必须提到财务报表时，内部控制是不够的，遵守公认的审计标准是不可能的。
在极端情况下，内部控制实际上是不存在的，一个免责的声明认为是适当的。
在这种情况下未入帐的交易是有很大的概率，证明文件的审查是非常怀疑的，并发布资产负债表日后事项不能得到充分的审查。
如果认为对财务报表和内部控制的意见之间的区别是必须有力作出的，认为内部控制应是一个单独的报告。