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1、外文翻譯InternalcontrolanditsdisclosureMaterialSource:LauraF.SpiraAuthor:MichaelInthispaperweexploretheuseofdisclosureasaregulatorytool,usingasanillustrationthecurrentUKrequirementsregardingthedisclosureofinformationaboutinternalcontrol.Afterdiscussingthebro
2、adconceptofregulationbydisclosure,wetracetheevolutionofconceptsofinternalcontrolanditsreporting,describingthebackgroundtotheTurnbullguidancefordirectorsoninternalcontrolreporting,thebasisofcurrentUKrequirements.Wethenexaminerecentexamplesofinternalcontro
3、ldisclosures,identifyingtherangeofwaysinwhichtheyaddressthedisclosurerequirementsandconsideringthepossibleimpactofthedisclosurerequirementsoncorporatebehaviourandontheaudiencesfordisclosure.Weconcludewithsomereflectionsonthedisclosurelifecycle.Thepaperco
4、ntributestotheliteratureondisclosurebyspecificallyconsideringtheroleofdisclosureasaregulatorytoolandbyexaminingthenatureofspecificdisclosuresinanareaofcontinuinginterest,thatofinternalcontrol.Inhisanalysisofthedevelopmentoftheroleofaudit,Powerobservestha
5、tinternalcontrolhasbecomeincreasinglyimportantaspartofasystemofregulationwhichreliesonmakinginternalmechanismsvisiblethroughformsofself-validationanddisclosure.Corporategovernancerequirementshavefrequentlybeencouchedintheformofcodesofpracticeontheprincip
6、leof‘complyorexplain’ratherthanprescriptivelegislation.Themonitoringroleoftheboardofdirectors,whichformstheapexoftheinternalcontrolsystemofanorganisation,hasbeenemphasised.Theinfluenceofparticularinterestgroupshasbeenimportantinthenegotiationofthesedevel
7、opments.Auditors,bothinternalandexternal,canclaimexpertiseininternalcontrol,advancingtheirorganisationalpositioninthecaseofinternalauditors(SpiraandPage2003)andincreasingthepotentialforsalesofspecialisedservicesinthecaseofexternalauditors.Regulatorsandle
8、gislatorshavefocusedoninternalcontrolissuesasapolicyresponsetocrises(Cunningham2004).Theuseofinternalcontrolasacorporategovernancedevicereflectsasubtlebutsignificantchangeinitsconception,movingfromtheoriginal‘‘supportive’’
