内部控制外文翻译
内部控制l论文相关 外文翻译
审计委员会、董事会和内部控制重大缺陷的整治Audit Committees, Boards of Directors, and Remediation of Material Weaknesses in Internal Control译文：本研究探讨审核委员会和董事会的有效性是否与公司的内部控制的重大缺陷修复的及时性有关。
选取的样本包括从2003年7月至2004年12月编报公司根据的“萨班斯- 奥克斯利法案”第302节披露的至少一种重大弱点。
采用Logistic回归分析发现，较大的审计委员会，审计委员会，更大的非会计财务专业知识，以及更多的独立委员会的企业更容易及时地修复重大缺陷。
这些结果表明，审计委员会及董事会对监督整治重大缺陷发挥了重要作用。
总的来说，这项研究有助于我们了解审计委员会和董事会根据萨班斯- 奥克斯利法案“的制度的有效性。
这项研究还确定了整治重大缺陷及时性的重要决定因素，这是提高财务报告质量和恢复投资者信心的关键。
研究表明，审核委员会的质量与该公司的内部控制的质量呈正相关。
克里希南（2005）使用的样本公司，改变了审计师在1994-2000年期间发现，独立审计委员会和审计委员会的财务专业知识是不太可能与内部控制的问题有相关性。
Zhang等人（2007）使用在“萨班斯- 奥克斯利法”颁布后披露内部控制缺陷的样本公司，发现这些企业更可能有财务专业知识少的审计委员会。
如果审计委员会的质量与内部控制的质量有关，似乎有理由相信，一个更有效的审计委员会将确保及时修复重大缺陷，以保持内部控制的有效性。
一个有效的审计委员会可以直接进行，通过审查财务和会计人员的会计程序和控制来监督公司的控制。
当发现重大弱点，有效的审计委员会，更可能采取实用的方法，并和审计师讨论如何整治重大缺陷。
通过努力跟进有关建议，以改善内部控制和监测整治力度的进展，一个更有效的审计委员会可能导致重大缺陷的及时整治。
虽然审计委员会在监督整治重大缺陷中发挥了重要作用，但在整治过程中，董事会可以提供增量的监督。
会计内部控制中英文对照外文翻译文献
会计内部控制中英文对照外文翻译文献(文档含英文原文和中文翻译)内部控制透视：理论与概念摘要：内部控制是会计程序或控制系统，旨在促进效率或保证一个执行政策或保护资产或避免欺诈和错误。
内部是一个组织管理的重要组成部分。
它包括计划、方法和程序使用，以满足任务，目标和目的，并在这样做，支持基于业绩的管理。
内部控制是管理阶层的平等与控制可以帮助管理者实现资源的预期的有效管理的结果通过。
内部控制应减少或违规错误的风险关联未被发现的，但设计和建立有效的内部控制不是一个简单的任务，不可能是一个实现通过快速修复短套。
在此讨论了内部文件的概念的不同方面的内部控制和管制。
关键词：内部控制，管理控制，控制环境，控制活动，监督1、介绍环境需要新的业务控制变量不为任何潜在的股东和管理人士的响应因子为1，另外应执行/她组织了一个很大的控制权。
控制是管理活动的东西或以上施加控制。
思想的产生和近十年的发展需要有系统的商业资源和控制这种财富一个新的关注。
主题之一热一回合管制的商业资源是分析每个控制成本效益。
作为内部控制和欺诈的第一道防线，维护资产以及预防和侦查错误。
内部控制，我们可以说是一种控制整个系统的财务和其他方面的管理制定了为企业的顺利运行;它包括内部的脸颊，内部审计和其他形式的控制。
COSO的内部控制描述如下。
内部控制是一个客观的方法用来帮助确保实现。
在会计和组织理论，内部控制是指或目标目标的过程实施由组织的结构，工作和权力流动，人员和具体的管理信息系统，旨在帮助组织实现。
这是一种手段，其中一个组织的资源被定向，监控和测量。
它发挥着无形的（重要的作用，预防和侦查欺诈和保护组织的资源，包括生理（如，机械和财产）和乙二醇，声誉或知识产权，如商标）。
在组织水平，内部控制目标与可靠性的目标或战略的财务报告，及时反馈业务上的成就，并遵守法律，法规。
在具体的交易水平，内部控制是指第三方采取行动以实现一个具体目标（例如，如何确保本组织的款项，在申请服务提供有效的。
内部控制外文文献格式范例
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。
internal control and risk management内部控制与风险管理 外文翻译学士学位论文
Internal control and risk management1.Internal control --, standard and legislationIn 1985, the United States in order to curb the growing business of accounting fraud activities, formed a committee against financial fraud Treadway committee), (accounting fraud activities investigation led to reason and proposed solutions. The scheme emphasized the importance of internal control, requests and Suggestions of all listed companies should provide in the annals of internal control reports. The report shall include admit management authorities of financial reporting and internal control is responsible, and discuss the implementation of these responsibilities.In The end The mission Treadway Committee after The five, The commission launched organization jointly established a new Committee - The Com - mittee COSO (Sponsoring Organizations of The Treadway of ordinary), namely The organizing Committee Treadway Committee launched. It consists of the American public institute of certified public accountants (AICPA), American accounting association (AAA), international financial management association (FEI), internal auditors association (type IIA), international accounting association (NAA would) (a managerial accounting association jointly sponsored IMA predecessor). COSO continue to study and in 1992 it issued a programmatic document about the Internal Control, namely "Internal Control - the overall framework" (Internal Control - IntegratedFramework). The reports are put forward the COSO U.S. federal reserve, the United States securities and exchange commission, the Basel committee regulators or international organizations such as the recognition and adopted, many of these definitions, Suggestions and ideas absorbed into the legislation and regulations, worldwide has had a broad impact. Since THE end of 2001, THE United States broke with enron, worldcom, xerox and other companies financial cases of fraud as a representative of accounting scandals, hit U.S. capital markets and THE economy, also concentrated exposure for American companies in THE existing problem of internal control, thus causing THE United States adopted THE "sasha class nice --, THE extension of THE law (SARBANES OXLEY ACT) -. The bill made clear company managers CEO and CFO finance director of internal control, and will be held directly responsible shall undertake economic and criminal consequences; Greatly improve the punishment of accounting fraud; Strengthening the internal audit, external audit and audit supervision. This legislation represents a large capital marketsystem, also make the progress of the importance of internal control people have more deeply.2.The internal control and risk management comparisonInternal control and risk management has the close relation. COSO internal control is that part of the risk management. Therefore, the committee in the whole framework of internal control - the basis of, and in 2003 issued a new report --, "enterprise risk management framework". At present the report was only a rough draft, in public, revised later, is expected to formally released this year. The enterprise risk management framework "inherit and contains the whole framework of internal control - the main content also expanded the three elements, added a goal, updated some ideas for countries to provide a unified enterprise risk management terms and concepts of comprehensive application guide system.COSO internal control and risk management of the definition and elements were: Internal control: enterprise internal control is by the enterprise board of directors, managers, and other staff to implement, for financial reporting accuracy, business activity of efficiency and effect, the relevant laws and regulations such as the follow to achieve the goal of the process and provide reasonable assurance. It includes five elements: control environment, risk assessment, control activities, information and communication, the surveillance.Risk management: enterprise risk management is a process of the board of directors, the management of enterprises and other personnel to implement, applied in strategy formulation and enterprise all levels of activity, aims to identify possible influence enterprise various potential events, and according to enterprise's risk preference for enterprises to manage risk, to achieve the goal of providing reasonable assurance. It has eight elements: the internal environment, goal setting, event risk identification, risk assessment, countermeasures, control activities, information and communication, the surveillance.The two reports from the COSO perspective, the enterprise risk management and internal control has the following similar or different places:First, they are made by "enterprise board, management and other personnel to implement", emphasize the point, says the participation parties on the internal control and risk management has a corresponding roles and responsibilities.Second, they are all clearly is a "process", not as a static thing, such as system files, technical model and so on, also not be alone or extra activities, such asinspection, evaluation is best placed inside enterprise daily management process, as a kind of routine operation mechanism to construction.Third, they are for the realization of the goal of enterprise provide reasonable assurance. Risk management objectives are four categories, including three categories and internal control collocated, namely report targets, business targets and follow the targets. But the report targets have expanded, it not only include financial report, also requires all the accuracy of internal and external non-financial class report issued by the accurate and reliable. In addition, risk management increased the strategic target, namely and enterprise vision or mission related high-level objectives. This means that risk management is not only ensure management efficiency and effect, and intervention in the enterprise strategy (including business objectives) formulation process.Fourth, risk management and internal control elements have five aspects, i.e. (overlap is control or internal) environment, risk assessment, control activities, information and communication, the surveillance. These coincide most of their goals and realization mechanism coincide of similar decision. Risk management increased goal setting, event identification and risk countermeasures three factors. Coincide elements, connotation, for example, has been extended internal control environment including honest character and moral values, staff quality and ability, the board of directors and the audit committee, management philosophy and management style, the organizational structure, the power and the allocation of responsibility, human resource policies and practices seven aspects. Risk management "internal environment" in addition to include these seven aspects outside, still include risk management philosophy, risk preference (appetite) and risks associated cultural three new content. In the risk assessment elements, risk management requires the consideration of the inherent risk and residual risk, with expectations, worst case values or probability distribution measure risk and to consider time preferences and risk association between the role. In information and communication, risk management emphasized the past, present and future of the relevant data about obtaining and analysis, provides information of the depth and timeliness, etc.Fifth, risk management proposes risk portfolio and the overall risk management (in tegrated management) - are new idea. The enterprise risk management framework "in the theory of modern financial borrowing portfolio risk theory, this paper puts forward the concept of combination and overall management from enterprise level,demanding dispersed in the overall grasp all levels and departments of enterprise, the risk exposure with overall consideration risk countermeasures, prevent dispersed consider and coping by department, such as will risk the risk in technology, financial, separated by information technology, environment, safety, quality, auditing departments, and considering the interaction between risk events, prevent two tendencies: one is the department's risk in risk preference can withstand ability, but within the overall effect may be beyond sustaining limit, because individual risk influence is not always add, may be multiplied; Second is the risk of individual departments over its limits, but exposure to the overall risk level haven't beyond sustaining range, because sometimes has offset the effects of the event of the effect. At this time, and further, strive for higher return risk with room to grow. According to risk portfolio and the overall management point of view, need unification consideration risk events as risk countermeasures between interaction between, overall risk management plan formulated.3. Internal control and risk management inner linkEnterprise system evolution and risk associated with the development. The establishment of a limited liability system is running or partnership enterprise organization from the key turning into a modern shares, it enables shareholders steps possessions and enterprise property and enterprise economic responsibility independent, shareholder transformation will no longer affect the enterprise credit capacity for equity transactions, expanded range and increased liquidity, which reduces the risk of investment and promoting enterprise financing, contributed to today a giant corporation.In order to make equity trading and the shareholders transform business continuity, influence and to make capital and management ability realize more optimal combination of ownership and management, enterprise in the modern enterprise of altitude, which also separate brings new risks, namely professional operators might not perform its accountability and shareholders' expense. In addition, limited liability may also lure enterprise engaged in high risk and damage the project's creditors. Because in limited liability, the potential revenue mainly by the enterprise (shareholders) to obtain, and the risk of failure, the major that bankruptcy is borne by the obligee. The risk is not marketization, the market competition spontaneous constraints or market transactions, such as providing a hedge product quality or natural disasters, but mechanism, belongs to the organization or trade in agency issues,need to regulate rules and system. These systems include corporate governance in the liability system, such as financial report, an internal control and audit, etc.Internal control and risk management is the fundamental role maintenance, security enterprise asset investor interest, and create new value. Fama&Jensen (1983) analyzed under the board of directors of ownership and separation of the internal control functions; Jensen (1993) further analyzed the American board of directors in internal control with reasons for the failure of performance. Theoretically, the enterprise internal control is the enterprise system component, is in the enterprise management and ownership of the separation of investor benefit under the condition of the protection mechanism. Its purpose is to ensure the accuracy and reliability of the accounting information management, prevent manipulation of statements and fraud and protect the company's property security, comply with the law in order to maintain the company's reputation and avoid incur pecuniary loss, etc. The historical origin of internal control, the requirements to earlier more basic, easier or appropriate rise to legislative level. Enterprise risk management is in the new technology and the market conditions of natural extension of internal control. COSO in the enterprise risk management framework of risk management of significance about when this is the case discussion: "enterprise risk management strategy and organization used in the various levels activities. It enables managers in the face of uncertainty can identify, evaluate and manage risk, play the role of creation and maintain value. Risk management can make risk preference and strategic keeps consistent, will risk and growth and return overall consideration, promote the decision against risks and reduce the risk and losses, identify business management and enterprise crossover risk, for various risks to provide overall countermeasures, capture opportunities and make capital rationalization." COCO in explaining the generalized control and risk discusses way: "' leadership 'in the face of uncertainty include choice." risk "refers to individuals or organizations are making choices adverse consequences after the possibility of suffering. The risk is opportunity counterparts." Obviously, these discussions have realized that enterprise exists for shareholders or stakeholders (for nonprofit organization, etc.), and create value value creation is not only passive assets security, it should also include the use of opportunity. Moreover, the threat of shareholder value comes not from the operator internal factors such as accounting frauds, including from the market risk, etc.Technology and market conditions, promote the new progress of internal controlto risk management. In advanced information technology conditions, accounting records realized the electronic control, real-time update, make traditional error-detection and prevent disadvantages accounting control seems outdated. However, the risk is often caused by trading or organization innovation, these innovation comes from emerging market practice, such as enron will energy trading large developed into similar financial derivatives trading. On the other hand, environmental protection and the enforcement of protection of consumer rights, strengthened the social responsibility of the enterprise, if an enterprise may have inadvertently, suffer from commodity market or capital market for the enterprise, and punish the performance brand value, or the capital market capitalisation put-downs. Therefore, the enterprise need a daily operation function and structure to guard against risks, including abide by laws and regulations, and ensure the trust of investors and ensure financial information management efficiency, etc. Therefore, from maintenance and promote this basic function value creation standpoint, risk management and internal control target is consistent, just in new technology and the market conditions, in order to effectively protect the interests of investors need in the basis of the development of internal control more active and more comprehensive risk management.4.From internal control to risk managementThere is a debate that risk management include internal control, or internal control contains risk management. The author thinks that what kind of conclusion that is not very important, the most important is to clear risk management and internal control of the relation between the superposition place. Who's wider, may be with time, technology, market conditions, legal and regulatory practice and different, for example, in the early development of internal control, market risk management tools and technology conditions are not fully (such as computer systems, statistics theory, quantity model, hedge tools and insurance etc.), then the internal control contains (alternative) risk management function is very natural. Even in the same era, different industry their emphasis may also different, for example, in the financial industry regulatory strict or involving the people's lives and health pharmacy and medical industry, the urgency of risk management, enterprise stronger with risk management leading internal control may be more convenient. And in some other enterprise, in order to comply with information disclosure requirements of internal control reports with the internal control system, enterprise for leading, give attention to two ormorethings risk management may be more suitable.Because of the internal control and risk management is the intrinsic relation, countries with different ways were gradually integrate internal control and risk management connected. January 8, 2004, China's relevant aspects held the "commercial bank risk management and internal control BBS", this shows that our banking also began to internal control and risk management connected.The Basel committee "issued by the banking group of internal control system framework said:" the board of directors approved and regularly check the overall strategy, and important system, understand the main risk, the bank for these risks setting acceptable level, ensure management to take necessary steps to identifying, measuring, supervision and control these risks..." Here, the risk management is obviously the content into the internal control framework. In the UK the FSA comprehensive standards (TheCombined Code) about the internal control regulation, it is first in official documents containing definitely in risk management in internal under control. This code is that the board should keep sound internal control system to protect shareholders investment and enterprise assets (principle d. 2). The board of directors at least once a year, and check the effectiveness of enterprise internal control systems, and to shareholders and report. Reports should include all the control, such as financial, management, follow control and risk management (d. 2.1). This rule is listed on the London stock exchange enterprise must abide by.Canadian association of certified accountants control standards committee (COCO) think "control should include risk identification and reduce the risk of", in which not only include the risk of achieving specific goals related, but also include general, if can't identify and took advantage of the opportunity, cannot make enterprise in the face of not anticipate events and uncertain information while maintaining flexibility or resilient. In 1992 the COSO internal control - in the whole framework will risk assessment of the internal control as one of the five elements, in the latest on the introduction of the "enterprise risk management framework" and further integrate internal control expanded to risk management, clearly put risk management include internal control.The author believes that in the actual business process, risk management and internal control is inseparable in rule or legislative process, consideration scope and control strength, the requirements, the greater the control range will be weaker. For its core problems, such as financial reporting accurate and reliable, the most suitable forlegislation to form to constraint, and other more broad content may be more suitable for rules and guidelines. The different levels of the enterprise internal risk management and internal control, the leading relative order can also be different, for example, from the enterprise strategic risk in turn to the management risk, financial risk, and finally to the financial report, risk management and internal control the relative importance should vary. In strategic risk, the risk management should play a leading role play complexation and internal control. This role reversal to financial report, gradually level, should play a leading role is the internal control, risk management play complexation.Despite the risk management and internal control an inner link, but the reality of or on behalf of the current application level of internal control and risk management and lots of gap. The typical risk management attention in particular business with strategic choice or business decisions related to compare the benefits and risks of, for example, banking credit management or market (price) risk management such as exchange rate, interest rate risk, etc. The typical internal control refers to accounting control, audit activities, are generally confined to financial related department. What they all have in common is low level, small range, confined to a few functional departments, and no penetration or applied in enterprise management process and the whole management system, therefore, sometimes looks risk management and internal control or independent of each other two things. Along with the internal control and risk management constantly improve and become more comprehensive, they inevitably overlapping and fusion between until unity.内部控制与风险管理周兆生1、内部控制———标准与立法1985年美国为了遏制日益猖獗的会计舞弊活动,成立了一个反财务舞弊委员会(Treadway委员会),调查导致会计舞弊活动的原因,并提出了解决方案。
内部控制——整体构架【外文翻译】
外文翻译原文INTERNAL CONTROL – INTEGRATED FRAMEWORK Material Source:Addendum to “Reporting to External Parties” May 1994 Author:Committee of Sponsoring Organizations of the Treadway Commission Senior executives have long sought ways to better control the enterprises they run. Internal controls are put in place to keep the company on course toward profitability goals and achievement of its mission, and to minimize surprises along the way. They enable management to deal with rapidly changing economic and competitive environments, shifting customer demands and priorities, and restructuring for future growth. Internal controls promote efficiency, reduce risk of asset loss, and help ensure the reliability of financial statements and compliance with laws and regulations.Because internal control serves many important purposes, there are increasing calls for better internal control systems and report cards on them. Internal control is looked upon more and more as a solution to a variety of potential problems.What Internal Control IsInternal control means different things to different people. This causes confusion among businesspeople, legislators, regulators and others. Resulting miscommunication and different expectations cause problems within an enterprise. Problems are compounded when the term, if not clearly defined, is written into law, regulation or rule.This report deals with the needs and expectations of management and others. It defines and describes internal control to:(1)Establish a common definition serving the needs of different parties.(2)Provide a standard against which business and other entities —large or small, in the public or private sector, for profit or not —can assess their control systems and determine how to improve them.Internal control is broadly defined as a process, effected 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:(1)Effectiveness and efficiency of operations.(2)Reliability of financial reporting.(3)Compliance with applicable laws and regulations.The first category addresses an entity’s basic business objectives, including performance and profitability goals and safeguarding of resources. The second relates to the preparation of reliable published financial statements, including interim and condensed financial statements and selected financial data derived from such statements, such as earnings releases, reported publicly. The third deals with complying with those laws and regulations to which the entity is subject. These distinct but overlapping categories address different needs and allow a directed focus to meet the separate needs.Internal control systems operate at different levels of effectiveness. Internal control can be judged effective in each of the three categories, respectively, if the board of directors and management have reasonable assurance that:(1)They understand the extent to which the enti ty’s operations objectives are being achieved.(2)Published financial statements are being prepared reliably.(3)Applicable laws and regulations are being complied with.While internal control is a process, its effectiveness is a state or condition of the process at one or more points in time.Internal control consists of five interrelated components. These are derived from the way management runs a business, and are integrated with the management process. The components are:(1)Control Environment —The control environment sets the tone of an organization, influencing the control consciousness of its people. It is the foundation for all other components of internal control, providing discipline and structure. Control environment factors include the integrity, ethical values and competence of the entity’s people; management’s philosophy and operating style; the way management assigns authority and responsibility, and organizes and develops its people; and the attention and direction provided by the board of directors.(2)Risk Assessment — Every entity faces a variety of risks from external and internal sources that must be assessed. A precondition to risk assessment is establishment of objectives, linked at different levels and internally consistent. Risk assessment is the identification and analysis of relevant risks to achievement of the objectives, forming a basis for determining how the risks should be managed.Because economic, industry, regulatory and operating conditions will continue to change, mechanisms are needed to identify and deal with the special risks associated with change.(3)Control Activities — Control activities are the policies and procedures that help ensure management directives are carried out. They help ensure that necessary acti ons are taken to address risks to achievement of the entity’s objectives. Control activities occur throughout the organization, at all levels and in all functions. They include a range of activities as diverse as approvals, authorizations, verifications, reconciliations, reviews of operating performance, security of assets and segregation of duties.(4)Information and Communication — Pertinent information must be identified, captured and communicated in a form and timeframe that enable people to carry out their responsibilities. Information systems produce reports, containing operational, financial and compliance-related information, that make it possible to run and control the business. They deal not only with internally generated data, but also information about external events, activities and conditions necessary to informed business decision-making and external reporting. Effective communication also must occur in a broader sense, flowing down, across and up the organization. All personnel must receive a clear message from top management that control responsibilities must be taken seriously. They must understand their own role in the internal control system, as well as how individual activities relate to the work of others. They must have a means of communicating significant information upstream. There also needs to be effective communication with external parties, such as customers, suppliers, regulators and shareholders.(5)Monitoring — Internal control systems need to be monitored–a process that assess es the quality of the system’s performance over time. This is accomplished through ongoing monitoring activities, separate evaluations or a combination of the two. Ongoing monitoring occurs in the course of operations. It includes regular management and supervisory activities, and other actions personnel take in performing their duties. The scope and frequency of separate evaluations will depend primarily on an assessment of risks and the effectiveness of ongoing monitoring procedures. Internal control deficiencies should be reported upstream, with serious matters reported to top management and the board.There is synergy and linkage among these components, forming an integrated system that reacts dynamically to changing conditions.There is a direct relationship between the three categories of objectives, which are what an entity strives to achieve, and components, which represent what is needed to achieve the objectives. All components are relevant to each objectives category. When looking at any one category — the effectiveness and efficiency of operations, for instance —all five components must be present and functioning effectively to conclude that internal control over operations is effective.What Internal Control Can DoInternal control can help an entity achieve its performance and profitability targets, and prevent loss of resources. It can help ensure reliable financial reporting. And it can help ensure that the enterprise complies with laws and regulations, avoiding damage to its reputation and other consequences. In sum, it can help an entity get to where it wants to go, and avoid pitfalls and surprises along the way.What Internal Control Cannot DoUnfortunately, some people have greater, and unrealistic, expectations. They look for absolutes, believing that:(1)Internal control can ensure an entity’s success —that is, it will ensure achievement of basic business objectives or will, at the least, ensure survival. Even effective internal control can only help an entity achieve these objectives. It can provide management information about the entity’s progress, or lack of it, toward their achievement. But internal control cannot change an inherently poor manager into a good one. And, shifts in government policy or programs, competitors’ actio ns or economic conditions can be beyond management’s control. Internal control cannot ensure success, or even survival.(2)Internal control can ensure the reliability of financial reporting and compliance with laws and regulations.This belief is also unwarranted. An internal control system, no matter how well conceived and operated, can provide only reasonable — not absolute — assurance to management and the board regarding achievement of an entity’s objectives. The likelihood of achievement is affected by limitations inherent in all internal control systems. These include the realities that judgments in decision-making can be faulty, and that breakdowns can occur because of simple error or mistake. Additionally, controls can be circumvented by the collusion of two or more people, and management has the ability to override the system. Another limiting factor is that the design of an internal control system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs.Thus, while internal control can help an entity achieve its objectives, it is not a panacea.What to DoActions that might be taken as a result of this report depend on the position and role of the parties involved:(1)Senior Management — Most senior executives who contributed to this study believe they are basically “in control” of their organizations. Many said, however, that there are areas of their company —a division, a department or a control component that cuts across activities —where controls are in early stages of development or otherwise need to be strengthened. They do not like surprises. This study suggests that the chief executive initiate a self-assessment of the control system. Using this framework, a CEO, together with key operating and financial executives, can focus attention where needed.(2)Board Members — Members of the board of directors should discuss with senior management the state of the entity’s internal control system and provide oversight as needed. They should seek input from the internal and external auditors.(3)Other Personnel — Managers and other personnel should consider how their control responsibilities are being conducted in light of this framework, and discuss with more senior personnel ideas for strengthening control. Internal auditors should consider the breadth of their focus on the internal control system, and may wish to compare their evaluation materials to the evaluation tools.(4)Legislators and Regulators —Government officials who write or enforce laws recognize that there can be misconceptions and different expectations about virtually any issue. Expectations for internal control vary widely in two respects. First, they differ regarding what control systems can accomplish. As noted, some observers believe internal control systems will, or should, prevent economic loss, or at least prevent companies from going out of business. Second, even when there is agreement about what internal control systems can and can’t do, and abo ut the validity of the “reasonable assurance” concept, there can be disparate views of what that concept means and how it will be applied.(5)Professional Organizations —Rule-making and other professional organizations providing guidance on financial management, auditing and related topics should consider their standards and guidance in light of this framework. To the extent diversity in concept and terminology is eliminated, all parties will benefit.(6)Educators —This framework should be the subject of academic researchand analysis, to see where future enhancements can be made.With the presumption that this report becomes accepted as a common ground for understanding, its concepts and terms should find their way into university curricula.We believe this report offers a number of benefits. With this foundation for mutual understanding, all parties will be able to speak a common language and communicate more effectively. Business executives will be positioned to assess control systems against a standard, and strengthen the systems and move their enterprises toward established goals. Future research can be leveraged off an established base. Legislators and regulators will be able to gain an increased understanding of internal control, its benefits and limitations. With all parties utilizing a common internal control framework, these benefits will be realized.译文内部控制——整体构架资料来源：美国全美反舞弊性财务报告委员会著1994年第二版作者：C o m m i t t e e o f S p o n s o r i n g O r g a n i z a t i o n s委员会高层管理人员一直在探求更好的企业经营控制之道。
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。
内部控制外文文献及翻译
中文4500字本科生毕业设计（论文）外文原文及译文所在系管理系学生姓名郭淼专业会计学班级学号指导教师2013年6月外文文献原文及译文Internal ControlEmergence and development of the theory of the evolution of the internal controlInternal control in Western countries have a long history of development, according to the internal control characteristics at different stages of development, the development of internal control can be divided into four stages, namely the internal containment phase, the internal control system phase, the internal control structure phase, overall internal control framework stage.Internal check stages: infancy internal controlBefore the 1940s, people used to use the concept of internal check. This is the embryonic stage of internal control. "Keshi Accounting Dictionary" definition of internal check is "to provide effective organization and mode of operation, business process design errors and prevent illegal activities occur. Whose main characteristic is any individual or department alone can not control any part of one or the right way to conduct business on the division of responsibility for the organization, each business through the normal functioning of other individuals or departments for cross-examination or cross-control. designing effective internal check to ensure that all businesses can complete correctly after a specified handler in the process of these provisions, the internal containment function is always an integral part. "The late 1940s, the internal containment theory become important management methods and concepts. Internal check on a "troubleshooting a variety of measures" for the purpose of separation of duties and account reconciliation as a means to money and accounting matters and accounts as the main control object primary control measures. Its characteristics are account reconciliation and segregation of duties as the main content and thus cross-examination or cross-control. In general, the implementation of internal check function can be roughly divided into the following four categories: physical containment; mechanical containment; institutional containment; bookkeeping contain. The basic idea is to contain the internal "security is the result of checks and balances," which is based on two assumptions: First: two or more persons1西安交通大学城市学院本科毕业设计（论文）or departments making the same mistake unconsciously chance is very small; Second: Two or more the possibility of a person or department consciously partnership possibility of fraud is much lower than a single person or department fraud. Practice has proved that these assumptions are reasonable, internal check mechanism for organizations to control, segregation of duties control is the foundation of the modern theory of internal control.Internal control system phases:generating of internal controlThe late1940s to the early1970s, based on the idea of internal check, resulting in the concept of the internal control system, which is the stage in the modern sense of internal control generated. Industrial Revolution has greatly promoted the major change relations of production, joint-stock company has gradually become the main form of business organization of Western countries, in order to meet the requirements of prevailing socio-economic relations,to protect the economic interests of investors and creditors, the Western countries have legal requirements in the form of strengthen the corporate financial and accounting information as well as internal management of this economic activity.In 1934, the "securities and exchange act" issued by the U.S. government for the first time puts forward the concept of "internal accounting control", the implementation of general and special authorization book records, trading records, and compared different remedial measures such as transaction assets. In 1949, the American institute of certified public accountants (AICPA) belongs to the audit procedures of the committee (CPA) in the essential element of internal control: the system coordination, and its importance to management department and the independence of certified public accountants' report, the first official put forward the definition of internal control: "the design of the internal control includes the organization and enterprise to take all of the methods and measures to coordinate with each other. All of these methods and measures used to protect the property of the enterprise, to check the accuracy of accounting information, improve the efficiency of management, promote enterprise stick to established management guidelines." The definition from the formulation and perfecting the inner control of the organization, plan, method and measures such as rules and regulations to implement internal control, break through the limitation of control related to the financial and accounting department directly, the four objectives of internal control, namely the enterprise in commercial2外文文献原文及译文activities to protect assets, check the veracity and reliability of financial data, improve the work efficiency, and promote to management regulations. The definition of positive significance is to help management authorities to strengthen its management, but the scope of limitation is too broad. In 1958, the commission issued no. 29 audit procedures bulletin "independent auditors evaluate the scope of internal control", according to the requirements of the audit responsibility, internal control can be divided into two aspects, namely, the internal accounting control and internal management control. The former is mainly related to the first two of the internal control goal, the latter mainly relates to the internal control after two goals. This is the origin of the internal control system of "dichotomy". Because the concept of management control is vague and fuzzy, in the actual business line between internal control and internal accounting control is difficult to draw. In order to clear the relations between the two, in 1972 the American institute of certified public accountants in the auditing standards announcement no. 1, this paper expounds the internal management control and internal accounting control: the definition of "internal management control including, but not limited to organization plan, and the administrative department of the authorized approval of economic business decision-making steps on the relevant procedures and records. This authorization of items approved activities is the responsibility of management, it is directly related to the management department to perform the organization's business objectives, is the starting point of the economic business accounting control." At the same time, the important content of internal accounting control degree and protect assets, to ensure that the financial records credibility related institutions plans, procedures and records. After a series of changes and redefine the meaning of the internal control is more clear than before and the specification, increasingly broad scope, and introduces the concept of internal audit, has received recognition around the world and references, the internal control system is made.The internal control structure stage: development of the internal controlTheory of internal control structure formed in the 90 s to the 1980 s, this phase of western accounting audit of internal control research focus gradually from the general meaning to specific content to deepen. During this period, the system management theory has become the new management idea, it says: no physical objects in the world are composed of elements of3西安交通大学城市学院本科毕业设计（论文）system, due to the factors, there exists a complicated nonlinear relationship between system must have elements do not have new features, therefore, should be based on the whole the relationship between elements. System management theory will enterprise as a organic system composed of subsystems on management, pay attention to the coordination between the subsystems and the interaction with the environment. In the modern company system and system management theory, under the concept of early already cannot satisfy the need of internal control systems. In 1988, the American institute of certified public accountants issued "auditing standards announcement no. 55", in the announcement, for the first time with the word "internal control structure" to replace the original "internal control", and points out that: "the enterprise's internal control structure including provide for specific target reasonable assurance of the company set up all kinds of policies and procedures". The announcement that the internal control structure consists of control environment, accounting system (accounting system), the control program "three components, the internal control as a organic whole composed of these three elements, raised to the attention of the internal control environment.The control environment, reflecting the board of directors, managers, owners, and other personnel to control the attitude and behavior. Specific include: management philosophy and operating style, organizational structure, the function of the board of directors and the audit committee, personnel policies and procedures, the way to determine the authority and responsibility, managers control method used in the monitoring and inspection work, including business planning, budgeting, forecasting, profit plans, responsibility accounting and internal audit, etc.Accounting systems, regulations of various economic business confirmation, the collection, classification, analysis, registration and preparing method. An effective accounting system includes the following content: identification and registration of all legitimate economic business; Classifying the various economic business appropriate, as the basis of preparation of statements; Measuring the value of economic business to make its currency's value can be recorded in the financial statements; Determine the economic business events, to ensure that it recorded in the proper accounting period; Describe properly in the financial statements of4外文文献原文及译文economic business and related content.The control program, refers to the management policies and procedures, to ensure to achieve certain purpose. It includes economic business and activity approval; Clear division of the responsibility of each employee; Adequate vouchers and bills setting and records; The contact of assets and records control; The business of independent audit, etc. Internal structure of control system management theory as the main control thought, attaches great importance to the environmental factors as an important part of internal control, the control environment, accounting system and control program three elements into the category of internal control; No longer distinguish between accounting control and management control, and uniform in elements describe the internal control, think the two are inseparable and contact each other.Overall internal control framework stages: stage of internal controlAfter entering the 1990 s, the study of internal control into a new stage. With the improvement of the corporate governance institutions, the development of electronic information technology, in order to adapt to the new economic and organizational form, using the new management thinking, "internal control structure" for the development of "internal control to control the overall framework". In 1992, the famous research institutions internal control "by organization committee" (COSO) issued a landmark project - "internal control - the whole framework", also known as the COSO report, made the unification of the internal control system framework. In 1994, the report on the supplement, the international community and various professional bodies widely acknowledged, has wide applicability. The COSO report is a historical breakthrough in the research of internal control theory, it will first put forward the concept of internal control system of the internal control by the original planar structure for the development of space frame model, represents the highest level of the studies on the internal control in the world.The COSO report defines internal control as: "designed by enterprise management, to achieve the effect and efficiency of the business, reliable financial reporting and legal compliance goals to provide reasonable assurance, by the board of directors, managers and other staff to5西安交通大学城市学院本科毕业设计（论文）implement a process." By defining it can be seen that the COSO report that internal control is a process, will be affected by different personnel; At the same time, the internal control is a in order to achieve business objectives the group provides reasonable guarantee the design and implementation of the program. The COSO report put forward three goals and the five elements of internal control. The three major target is a target business objectives, information and compliance. Among them, the management goal is to ensure business efficiency and effectiveness of the internal control; Information goal is refers to the internal control to ensure the reliability of the enterprise financial report; Compliance goal refers to the internal controls should abide by corresponding laws and regulations and the rules and regulations of the enterprise.COSO report that internal control consists of five elements contact each other and form an integral system, which is composed of five elements: control environment, risk assessment, control activities, information and communication, monitoring and review.Control Environment: It refers to the control staff to fulfill its obligation to carry out business activities in which the atmosphere. Including staff of honesty and ethics, staff competence, board of directors or audit committee, management philosophy and management style, organizational structure, rights and responsibilities granted to the way human resources policies and implementation.Risk assessment: It refers to the management to identify and take appropriate action to manage operations, financial reporting, internal or external risks affecting compliance objectives, including risk identification and risk analysis. Risk identification including external factors (such as technological development, competition, changes in the economy) and internal factors (such as the quality of the staff, the company nature of activities, information systems handling characteristics) to be checked. Risk analysis involves a significant degree of risk estimates to assess the likelihood of the risk occurring, consider how to manage risk.Control activities: it refers to companies to develop and implement policies and procedures, and 6外文文献原文及译文to take the necessary measures against the risks identified in order to ensure the unit's objectives are achieved. In practice, control activities in various forms, usually following categories: performance evaluation, information processing, physical controls, segregation of duties.Information and communication: it refers to enable staff to perform their duties, to provide staff with the exchange and dissemination of information as well as information required in the implementation, management and control operations process, companies must identify, capture, exchange of external and internal information. External information, including market share, regulatory requirements and customer complaints and other information. The method of internal information including accounting system that records created by the regulatory authorities and reporting of business and economic matters, maintenance of assets, liabilities and owners' equity and recorded. Communication is so that employees understand their responsibilities to maintain control over financial reporting. There are ways to communicate policy manuals, financial reporting manuals, reference books, as well as examples such as verbal communication or management.Monitoring: It refers to the evaluation of internal controls operation of the quality of the process, namely the reform of internal control, operation and improvement activities evaluated. Including internal and external audits, external exchanges.Five elements of internal control system is actually wide-ranging, interrelated influence each other. Control environment is the basis for the implementation of other control elements; control activities must be based on the risks faced by companies may have a detailed understanding and assessment basis; while risk assessment and control activities within the enterprise must use effective communication of information; Finally, effective monitoring the implementation of internal control is a means to protect the quality. Three goals and five elements for the formation and development of the internal control system theory laid the foundation, which fully reflects the guiding ideology of the modern enterprise management idea that security is the result of systems management. COSO report emphasizes the integration framework and internal control system composed of five elements, the framework for the7西安交通大学城市学院本科毕业设计（论文）establishment of an internal control system, operation and maintenance of the foundation.In summary,because of social, economic and environmental change management, internal control functions along with the changes, in order to guide the evolution of the internal control theory. As can be seen from the history of the development of internal control theory, often derived from the internal control organizational change management requirements, from an agricultural economy to an industrial economy, innovation management methods and tools for the development of the power to bring internal controls.From the internal containment center,controlled by the internal organization of the mutual relations between the internal control of various subsystems and went to COSO as the representative to the prevention and management loopholes to prevent the goal, through the organization of control and information systems,to achieve the overall system optimization of modern internal sense of control theory, from Admiral time, corresponding to the two economic revolution.Therefore, in the analysis of foreign internal control theory and Its Evolution, requires a combination of prevailing socio-economic environment and business organization and management requirements, so as to understand the nature of a deeper internal control theory of development.8外文文献原文及译文译文：内部控制Ge.McVay一、内部控制理论的产生与发展演进内部控制在西方国家已经有比较长的发展历史，根据内部控制在不同发展阶段的特征，可以将内部控制的发展分为四个阶段，即内部牵制阶段、内部控制制度阶段、内部控制结构阶段、内部控制整体框架阶段。
外文文献翻译-企业内部控制
外文文献及翻译THE CONCEPT OF INTERNALCONTROLSYSTEM: THEORETICALASPECTVaclovas Lakis, Lukas Giriūnas*Vilnius University, LithuaniaIntroductionOne of the basic instruments of enterprise control, whose implementation in modern economic conditions provide conditions for achieving a competitive advantage over other enterprises is the creation of an effective internal control system. In the industry sector, the market is constantly changing, and this requires changing the attitude to internal control from treating it only in the financial aspect to the management of the control process. Internal control as such becomes an instrument and means of risk control, which helps the enterprise to achieve its goals and to perform its tasks. Only an effective internal control in the enterprise is able to help objectively assessing the potential development and tendencies of enterprise performance and thus to detect and eliminate the threats and risks in due time as well as to maintain a particular fixed level of risk and to provide for its reasonablesecurity .The increasing variety of concepts of internal control systems requires their detailed analysis. A detailed analysis of the conceptions might help find the main reasons for their increasing number. It may also help to elaborate a structural scheme of the generalized concept of internal control. Consequently, it may help decrease the number of mistakes and frauds in enterprises and to offer the precautionary means that might help to avoid mistakes and build an effective internal control system.The purpose of the study: to compile the definition of the concept of internal control system and to elaborate the structural scheme of the generalized conception for Lithuanian industrial enterprises.The object of the research: internal control.To achieve the aim, the following tasks were carried out:to examine the definitions of internal control;to design a flowchart for the existing definitions of internal control;to formulate a new internal control system definition;? to identify the place of the internal control system in a company’s objectives and ? its management activities.Study methods: for the analysis of the conceptions of control, internal control, theconcept of internal control system, systematic and comparative means of scietific methods of analysis were used.1. Research of control conceptionAccording to J. Walsh, J. Seward (1990), H. K. Chung, H. Lee Chong, H. K.Jung (1997), control may be divided into two types – internal and external controls those might help to equalize authority or concerned party‘s attitudes to some certain organization control. Internal control involves the supreme enterprise control apparatus and enterprise shareholders, whereas external control might be defined as the power in the market or branch, competitive environment or state business regulation. Such analytical division is essential when analysing industrial or other enterprises, because this attitude to control makes it more specific and properly defined.The identification of an appropriate primary theoretical base is an important task in forming the structure of knowledge about the study subject. Appropriately selected conceptions enable to elucidate the essence of the processes, to characterize them and to realize their interplays and interaction principles. Conceptions may be defined as a summation of empirical cognition which transforms practically achieved results into conceptions. The above ideas might be taken as abstractions and lead to an ungrounded conclusion, and through conceptions the reality might be lost. Operating with more than one conceptions allows to form a universal opinion about the reality. Noteworthy, when operating with conceptions an optimal agreement might be found between theory and practice: using the common point of contact –conceptions –a theorist and a practician will always find the way and understand one another.The main problem of internal control is related to the definition of control conception and the identification of the place of internal control in an organization. Constant changes of the extent, functions and roles of internal control enable to form acommon definition of internal control and to identify its place in an organization.Analysis of the concept of internal control and its interpretation are essential for assessing the internal control system, because the conception of control is widely used not only in scientific research, but also in the daily activities of an enterprise; therefore the same conception might have a lot of various meanings and interpretations. Analysis of the concept provides conditions for the further research, because it is impossible to form a model of internal control assessment if the research object is unknown. A lot of definitions and variations of control can be found in thepublications by Lithuanian and foreign scientists and in public information sources. For example, in the Dictionary of International Words (2002), control is defined as: supervision, inspection of something; comparison of actual and required ? conditions; an enterprise or a group of people that control the work and responsibility of other ? enterprises or groups of people;maintenance of something.?In addition to the above seven internal control, and documentation control. Performance control and worker quality control, etc. The new system of accounting supervision system on the unit interior, the main contents of the internal control system.On the other hand, in the specialized Dictionary of Economic Terms (2005), control is defined as a performance with a definite influence on the management of an enterprise, as rights based on laws and contracts that involve proprietary rights to the whole property or its part, or any other rights that enable to exert a significant influence on the management and performance of an enterprise, or state supervision. Even in common information sources the definitions of control are formulated differently, although the common meaning is quite similar. Analysis and practical studies of Lithuanian scientists’ works enable to state that there is no one solid concept, definition or description of control. For example, E. Bu?kevi?iūt? (2008) says that when control is more particularly defined, its rules and requirements are described in more detail, it becomes more effective, more specific, more psychologically suggestive, it gives more freedom limits of choice for supervisors and less possibilities of lawlessness for people under control when. Identifying the object of the research, it should be noted that different definitions of control are given in scientific studies by Sakalas, 2000; Navickas, 2011; Katkus, 1997; Bu?kevi?iūt?, 2008; Drury, 2012; Bi?iulaitis, 2001; Lee Summers, 1991; Patrick, Fardo, 2009; Spencer, Pickett, 2010; Gupta, 2010 and other Lithuanian and foreign scientists (see Fig. 1).The different conceptions and their interpretations indicate that there is no solid opinion about how to define control, and even scientists and practicians themselves do not agree upon a unified definition or description of control or the conception of internal control and its interpretations. In scientific literature, different interpretations of control conceptions are usually related to different aspects of this conception, and their meaning in different situations may be defined in different ways depending on the situation and other external factors. According to A. Katkus (1997), C. Drury (2009), R. Bi?iulaitis (2001), D. R. Patrick, S. W. Fardo (2009), K. H. S. Pickett (2010), during a long-term period control is usually related to achieving the alreadysettled goals, their improvement and insurance. In other information sources (Dictionary of International Words, 2002; Sakalas, 2000; Bukeviiūt, 2008; Lee Summers, 1991) control is emphasized as a certain means of inspection which provides a possibility to regulate the planned and actual states and their performance. Despite these different opinions, control might be reasoned and revealed as a traditional function of any object of control, emphasized as one of the main self-defence means from the possible threats in the daily performance of an organization. There is also a more modern approach. For example, V. Navickas (2011) and P. Gupta (2010), presenting the concept of control, name it not only as one of the main factors that influence the organization’s performance and influences its management, but also as one of the assessment means of the taken decisions and achieved values. Such interpretation of the conception of control shows the main role of control. For example, R. Kanapickien? (2008) has analysed a big number of control definitions and says that only an effective and useful control should exist in an enterprise because each enterprise tries to implement its purposes and avoid the possible losses, i.e. mistakes and frauds. According to J.A. Pfister (2009), there are several types of control, and they can be grouped into strategic, management, and internal control. Thus, different researchers give different definitions of control, their descriptions have different goals, but different control definitions lead to numerous variations in the analysis of the conception of control. Thus, to create an effective control, the presence of its unified concept becomes a necessity and the basis for ensuring an effective control of the organization’s performance. The existence of different conceptions of control also indicates that there might be different types or kinds of control.2. The conception of internal controlHistorical development of internal control as individual enterprise system is not as broad as other management spheres in science directions. The definition of internal control was presented for the first time in 1949 by the American Institute of Certificated Accountants (AICPA). It defined internal control as a plan and other coordinated means and ways by the enterprise to keep safe its assets, check the covertness and reliability of data, to increase its effectiveness and to ensure the settled management politics. However, the presented definition of control concept has been constantly improved, and nowadays there is quite an extensive set of conceptions that indicates the system of internal control as one of the means of leadership to ensure safety of enterprise assets and its regular development. In 1992, the COSOmodelappeared; its analysis distinguished the concepts of risk and internal control. Nnow, the concept of internal control involved not only accounting mistakes and implementing means of their prevention, but also a modern attitude that might identify the spheres of control management and processes, and also a motivated development of their detailed analysis. The Worldwide known collapses of such companies as Enron, Worldcom, Ahold, Parmalat and others determined to issue in 2002 the Law of Sarbanes–Oxley in the USA, in which attention is focused on the effectiveness of the enterprise internal control system and its assessment. Such a significant law as that of Sarbanes–Oxley has dearly show that not only the internal control system must be concretized and clearly defined, but also the means of implementing the internal control system and assessing their effectiveness must be covered. The concept of internal control was further improved by such Lithuanian and foreign scientists as A.Сонин(2000), D. Robertson (1993), M.R. Simmons (1995), I. Toliatien? (2002), V. Lakis (2007), R. Biiulaitis (2001), J. Mackeviius (2001) and the international scientific organizations COSO, INTOSAI, CICA, IT Governance Institute.A comparative analysis of the introduced concepts of internal control shows that the usage of the concept of internal control is quite broad as it is supposed to involve the performance not only of the state, but also of the private sector. Although the conception of internal control is defined in different ways emphasizing its different aspects, the essential term still remains the same in all authors’ definitions: internal control is the inspection, observation, maintenance and regulation of the enterprise’s work (see Fig. 3.).It should be also be mentioned that the system of internal control may be defined in different ways every time. For example, R. T. Yeh and S. H. Yeh (2007) pay attention to the fact that usually such values as honesty, trust, respect, openness, skills, courage, economy, initiative, etc. are not pointed out, although they definitely can influence not only the understanding of the concept of internal control, but also its definition, because in different periods of time and in different situations it can obtain slightly different shades of meaning. Control and people, and values produced by people or their performance are tightly connected; consequently, internal control must be also oriented to the enterprise’s values, mission and vision; it does not matter how differently authors define the conception assessment limits: significant attention must be paid not to internal control itself, but to the identification of its functions andevaluation. Mostly internal control is concerned with authority management tools that help to control processes and achieve enterprise goals (COSO, 1992; Сонин, 2000; INTOSAI, 2004; CobiT, 2007; Toliatien?, 2002; Coco, 1995).C.J. Buck, J.B. Breuker (2008) declare internal control as a mistake detecting and correctingsystem; although J. Mackevi?ius (2001) and R. Bi?iulaitis (2001a) state that internal control is defined as a summation of certain rules, norms and means, actually such definitions are identical, but internal control must be related to safety, the rational use of property and the reliability of financial accounting.Results of a comprehensive analysis of internal control enable to state that, although different authors give different definitions of internal control, there are still some general purposes of the system of internal control, aimed, to ensure reliable and comprehensive information, to protect the property and documents, to enssure an effective economic performance, observation of accounting principles and presentation of reliable financial records, obeying laws and executive acts, enterprise rules and the effective control of risk. Analysis of concept of internal control, presented in both foreign and Lithuanian literature enables to formulate its generalized definition: the system of internal control is part of enterprise management system, which ensures the implementation of its goals, effective economic and commercial performance, observance of accounting principles and an effective control of risks, which enables to minimize the number of intentional and unintentional mistakes and to avoid frauds in the process of enterprise performance, made by its authority or employees.The internal control is an important symbol of modern enterprise management, through the practice of the conclusion is: to control is strong, weak, without control is controlled, disorderly. The new regulations "accounting law 27 units shall establish and perfect the system of supervision unit interior accountant. Unit interior accountant controls on the execution, the internal control is.The internal control is the formation of a series of measures to control functions, procedures, methods, and standardized and systematized, make it become a rigorous, relatively complete system. According to the control of the internal control can be divided into different purpose accounting control and management control. Accounting control and protection of assets is safe, the accounting information authenticity and integrity and financial activities related to the legitimacy of control, Management control means to ensure operation policy decision, implementation ofbusiness activities and promote the efficiency and effectiveness, and the effect of the relevant management to achieve the goals of control. Accounting control and management control and not mutually exclusive, incompatible, some control measures can be used for accounting control, and can also be used to control.The goal is to ensure that the internal control unit operations efficiency and effect, safety, economic information of assets and financial reports of reliability. Its main functions: one is to achieve target management policy and management, Second is the assets of safety protection unit is complete, prevent loss of assets, Three is to guarantee the business and financial accounting information authenticity and integrity. In addition, the legitimacy of the financial activities within the unit is the internal control goals.Good, although the internal control to achieve these goals, but whether the internal control design and operation, it is not how to eliminate its inherent limitations. This limitation must also be clear and prevention. Main show is: (1) the limited by cost benefit principle, (2) if the employee has different responsibility ignore control program, misjudgment, even the collusion, inside and outside, often cause in fraud internal control malfunction, (3) management personnel abuse, and to set up or Passover control of internal control ignored, also can make the establishment of internal control non-existing.The internal control system in a company must cover and help to properly organize and control the entire activity of the company; thus, according to majority of authors, internal control is all-inclusive activity in financial and management accounting, as well as in the strategic management of projects, operations, personneland the total quality management. However, the most important thing is that internal control should not only cover the entire activity of the company, but also take into account its objectives, goals and tasks in order to make its economic-commercial activity as effective as possible. Analysis of scientific literature in the field shows that it is important not only to predict the particular areas of internal control and interrelate them, but also to stress that the most important objective of internal control is the effective management of risk by identifying and eliminating errors and frauds inside the company. Therefore, the concept of internal control offered by the authors covers a company’s areas of activities, its tasks and objectives; also, it provides for the main goal – an effective risk management.Despite the quantitative indicators used for goal assessment, each enterprise and especially extractive industry enterprises where attention should be focused onavoiding mistakes and fraud should elaborate and introduce a really effective and optimal system of internal control and accounting so as to strengthen its position in the market and optimize profitability.ConclusionsThe analysis of control definitions has shown that rather wide variations of definitions and their interpretations prove control to be a wide concept, mainly due to the fact that control has quite many different aspects and its meaning in different situations may be also defined differently.Nevertheless, there are still some general aspects of the system of internal control, which include ensuring reliable and comprehensive information, protecting the property and documents, to ensure an effective economic performance, keeping to the principles of accounting and presenting reliable financial records, obeying laws and executive acts, enterprise rules and ensuring an effective control of risk.As a result of the study, the authors present an inclusive and generalizing definition of internal control: the system of internal control is part of the enterprise management system that ensures the implementation of the enterprise’s goals, its effect ive economic-commercial performance, observance of accounting principles and an effective control of work risks, which enables to minimize the number of intentional and unintentional mistakes, and to avoid frauds in the process of enterprise performance, made by its authority or employees.中文翻译：内部控制制度：理论研究拉基斯，卢卡斯维尔纽斯大学，立陶宛引言企业控制的基本工具之一，建立一个有效的内部控制制度，为现代经济条件下企业获得竞争优势提供了条件。
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外文翻译原文来源：R e s e a r c h P a p e r, J u l y2009,S o c i a l S c i e n c e R e s e a r c hN e t w o r k中文译文：内部控制透视：理论与概念学院专业姓名学号指导教师年月日内部控制透视：理论与概念环境需要新的业务控制变量不为任何潜在的股东和管理人士的响应因子为1，另外应执行/她组织了一个很大的控制权。
控制是管理活动的东西或以上施加控制。
思想的产生和近十年的发展需要有系统的商业资源和控制这种财富一个新的关注。
主题之一热一回合管制的商业资源是分析每个控制成本效益。
作为内部控制和欺诈的第一道防线，维护资产以及预防和侦查错误。
内部控制，我们可以说是一种控制整个系统的财务和其他方面的管理制定了为企业的顺利运行;它包括内部的脸颊，内部审计和其他形式的控制。
COSO的内部控制描述如下。
内部控制是一个客观的方法用来帮助确保实现。
在会计和组织理论，内部控制是指或目标目标的过程实施由组织的结构，工作和权力流动，人员和具体的管理信息系统，旨在帮助组织实现。
这是一种手段，其中一个组织的资源被定向，监控和测量。
它发挥着无形的（重要的作用，预防和侦查欺诈和保护组织的资源，包括生理（如，机械和财产）和乙二醇，声誉或知识产权，如商标）。
在组织水平，内部控制目标与可靠性的目标或战略的财务报告，及时反馈业务上的成就，并遵守法律，法规。
在具体的交易水平，内部控制是指第三方采取行动以实现一个具体目标（例如，如何确保本组织的款项，在申请服务提供有效的。
）内部控制程序reduce程变异，导致更加具有可预见性outcomes。
在业务实体内部控制也被称为业务控制。
它们是日常的工具使用的经理。
所有管理人员使用的内部控制，以帮助确保他们的经营单位，按照计划，他们使用的方法-政策、程序、组织设计和身体的障碍构成。
内部控制是对以下组合： 1、财务控制 2、其他控件。
根据内部控制研究所印度特许会计师是该组织计划和所有的方法和程序，通过了包括一个由管理机构，以协助实现业务管理的目的是确保尽可能高效有序进行可能的坚持管理政策，对资产的安全护卫预防和信息检测欺诈行为和错误的准确性和完整性的财务会计的可靠记录，及时编制，控制系统内部的事务以外延伸涉及到会计系统的功能。
换句话说内部控制系统的控制下由管理奠定了它的对象的顺利运行的业务的成就。
这些控件可以分为两个部分，即财务控制和其他控制。
财务控制：-控制交易的会计记录正确。
-控制适当的安全护卫公司债务人如现金股票等资产银行-早期发现和预防错误和舞弊。
-正确和及时编制财务记录我é资产负债表和损益表。
-以利润最大化和成本最小化。
其他控制：其它控制包括以下内容：质量控制。
控制原材料。
控制成品。
营销控制等虽然一个组织的人都是有效的内部控制的组成部分，某些方面值得特别一提。
这些包括管理，董事会（包括审计犯发球），内部审计员和外部审计员。
为发展和维护内部控制的主要责任在于一个组织的管理。
随着对控制环境放在更大的重要性，对内部控制的重点已经从政策和程序，以压倒一切的理念和经营作风在组织内。
这些无形的方面重点突出了高层管理人员在内部控制系统的参与的重要性。
如果内部控制是不是管理工作的重中之重，那么它将不属于任何组织的人之一。
作为管理部门的责任，在公有机构的最高管理层表示将包括在该组织的年度财务报告，股东声明，说明管理层已建立了内部控制的管理层认为是有效的制度。
声明还可以提供有关该组织的内部控制制度的具体细节。
内部控制必须进行评估，以提供一些关于其有效性保障管理。
内部控制评价涉及所有管理不控制，努力实现其目标的组织。
内部控制的评价将作为有效的，如果它的成分和功能是目前有效的运营，财务报告和遵守。
他公司的董事和审计委员会已为确保组织内的内部控制制度的责任是足够的。
这种责任包括确定在何种程度上的内部控制进行评估。
两个内部控制评价有关各方都是该组织的内部审计和外部审计师。
内部审计人员的职责通常包括：确保对内部控制制度是否充分，数据的可靠性，以及该组织的资源的有效利用。
内部审计查明的问题和控制发展，改善和加强内部控制的解决方案。
内部审计人员关心的是一个组织的内部控制的范围，包括业务，财务，及合规监控。
内部控制，也可以由外部审计师进行评估。
外部审计人员在评估一个组织的内部控制的有效性，以计划的财务报表的审计。
相对于内部审计，外部审计的重点主要放在控制影响的财务报告。
外聘核数师有责任报告内部控制的弱点（以及有关的内部控制报告的情况）向董事会审计委员会。
一、限制实体的内部控制内部控制，无手术无论多么精心设计，并能提供的控制目标合理保证实现实体的。
该成果的可能性是控制受限制固有的内部。
包括现实，人的判断决策可以有故障而在内部控制故障发生的原因人类的失败，如简单的错误或失误。
例如，错误可能发生在设计，维持，或监测自动化控制。
如果一个实体的资讯科技人员不完全了解一个订单输入系统处理销售交易，他们可能会错误地设计系统改变到到销售的，以过程产品线换成一个新的，另一方面，这种变化可能是正确的设计，但个人误解谁翻译成程序代码的设计。
错误也可能会出现在IT产品使用信息。
例如，自动化控制，可设计报告的审查交易超过限额管理的规定美元，但个人负责进行有关检讨可能不明白这样的目的，报告和因此，他们可能无法审查或调查不寻常的物品。
此外，控制，无论是手动或自动的，可控制规避内部勾结的两个或两个以上的管理凌驾于人或不适当的。
例如，管理人员可进入方的协定，客户改变的条款和销售条件的实体的标准合同的方式，将排除收入确认。
此外，编辑残疾人例程一个软件程序，旨在发现和报告交易，或超过规定的信用额度可能会被改写。
内部控制是影响的定量和定性的估计和控制的判断作出管理评估一个公司的内部成本效益的关系。
在控制成本的一个实体的内部不应超过所带来的利益是预期。
虽然成本效益的关系是首要的标准，应考虑在设计内部控制，精密测量和福利的费用通常是不可能的。
自定义，文化和公司治理制度可能抑制欺诈，但他们不是绝对的威慑。
一个有效的控制环境，也可能有助于减少欺诈风险。
例如，一个有效的董事会董事，审计委员会和内部审计功能可以限制管理层的不当行为。
另外，控制环境，可减少对其他部门的效力。
例如，当激励性质的管理增加了财务报表重大错报风险的，控制的有效性的活动可能会减少。
二、权衡风险与控制风险的概率是一个事件或行动会产生不利影响的组织。
类别的风险的基本都是错误，遗漏，延误和欺诈为了实现目标和目的，管理需要有效地平衡风险和控制。
因此，控制程序，必须制定减少风险，使他们到一个水平，管理可以接受的风险这一点。
通过执行这个平衡法“合理的保证”，可以实现的。
由于涉及到财政和遵守的目标，正在失去平衡可能会导致以下问题：为了达到一个平衡风险与控制，内部控制应积极主动，增值，成本效益和解决所面临的风险。
三、结论该组织内部控制的概念，并在任何方面是如此的重要，因此了解组件和内部控制标准应参加由管理。
内部控制是一个组织管理的重要组成部分。
内部控制是一种错误的会计程序或系统，旨在促进效率或保证一个执行政策或保护资产或避免欺诈和。
按照惯例的定义，分类，即内部控制是一个过程的影响下由一个实体的董事会中，管理人员和其他人员设计方面的成就，提供合理保证的目标。
内部控制的主要因素是控制环境，风险评估，控制活动，信息与沟通，监控。
本文综述了主要的标准和内部控制原则，并介绍公司的类型为所有相关的内部控制的概念。
A Clear Look at Internal Controls: Theory and ConceptsThe 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 managementinformation systems,designed to help the organization accomplish specific goals or objectives. It is a means by which an organization's resources are directed, monitored, and measured. It plays an important role in preventing and detecting fraud and protecting the organization's resources, both physical (e.g., machinery and property) and intangible (e.g., reputation or intellectual property such as trademarks). At the organizational level, internal control objectives relate to the reliability of financial reporting, timely feedback on the achievement of operational or strategic goals, and compliance with laws and regulations. At the specific transaction level, internal control refers to the actions taken to achieve a specific objective (e.g., how to ensure the organization's payments to third parties are for valid services rendered.) Internal control procedures reduce process variation, leading to more predictable outcomes. Internal controls within business entities are called also business controls. They are tools used by manager's everyday.Writing procedures to encourage compliance, locking your office to discourage theft, and reviewing your monthly statement of account to verify transactions are common internal controls employed to achieve specific objectives.All managers use internal controls to help assure that their units operate according to plan, and the methods they use--policies, procedures, organizational design, and physical barriers-constitute. Internal control is a combination of the following：1. Financial controls, 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 tothe 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, etcWhile 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 philosophy and operating style within 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 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 systey 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 (as well as reportable conditions about internal control) to the audit committee of the board of directors.一、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 contract in ways that would preclude revenue recognition. Also, edit routines in a software program that are designed to identify and report transactions that exceed specified credit limits may be overridden or disabled.Internal control is influenced by the quantitative and qualitative estimates and judgments made by management 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.二、 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” ca n be attained. As it relates to financial and compliance goals, being out of balance can cause the following problems:should be proactive, value-added, and cost-effective and address exposure to risk.三、ConclusionThe concept of internal control and its aspects in any organization is so important, therefore understanding the components and standards of internalcontrols 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.。