內(nèi)部控制[外文翻譯]

《內(nèi)部控制[外文翻譯]》由會員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在學(xué)術(shù)論文-天天文庫。

1、AClearLookatInternalControls:TheoryandConceptsMaterialsource:socialscienceresearchnetworkJuly2009author：HammedAbstract:internalcontrolisanaccountingprocedureorsystemdesignedtopromoteefficiencyorassuretheimplementationofapolicyorsafeguardassetsoravoid

2、fraudanderror.InternalControlisamajorpartofmanaginganorganization.Itcomprisestheplans,methods,andproceduresusedtomeetmissions,goals,andobjectivesand,indoingso,supportperformance-basedmanagement.InternalControlwhichisequalwithmanagementcontrolhelpsman

3、agersachievedesiredresultsthrougheffectivestewardshipofresources.Internalcontrolsshouldreducetherisksassociatedwithundetectederrorsorirregularities,butdesigningandestablishingeffectiveinternalcontrolsisnotasimpletaskandcannotbeaccomplishedthroughasho

4、rtsetofquickfixes.Inthispapertheconceptsofinternalcontrolsanddifferentaspectsofinternalcontrolsarediscussed.Keywords:InternalControl,managementcontrols,ControlEnvironment,ControlActivities,Monitoring1.IntroductionThenecessityofcontrolinnewvariablebus

5、inessenvironmentisnotlatentforanypersonandmanagementasaresponsefactorforstockholdersandanothershouldimplementagreatcontroloverhis/herorganization.Controlistheactivityofmanagingorexertingcontroloversomething.heemergenceanddevelopmentofsystematicthough

6、tsinrecentdecaderequiredanewattentiontobusinessresourceandcontroloverthiswealth.Oneofthehottopicaboutcontrolsoverbusinessresourceisanalyzingthecost-benefitofeachcontrol.InternalControlsserveasthefirstlineofdefenseinsafeguardingassetsandpreventingandd

7、etectingerrorsandfraud.WecansayInternalcontrolisawholesystemofcontrolsfinancialandotherwise,establishedbythemanagementforthesmoothrunningofbusiness;itincludesinternalcheek,internalauditandotherformsofcontrols.COSOdescribeInternalControlasfollow.Inter

8、nalcontrolsarethemethodsemployedtohelpensuretheachievementofanobjective.Inaccountingandorganizationaltheory,Internalcontrolisdefinedasaprocesseffectedbyanorganization'sstructure,workandauthorityflows,peopleandmanagementinformationsystems,designedtohe