企业内部控制外文文献及翻译汇总

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本科毕业论文内部控制外文文献翻译完整版中英对照

A Clear Look at Internal Controls: Theory and ConceptsHammed Arad (Philae)Department of accounting, Islamic Azad University, Hamadan, IranBarak Jamshedy-NavidFaculty Member of Islamic Azad University, Kerman-shah, IranAbstract: internal control is an accounting procedure or system designed to promote efficiency or assure the implementation of a policy or safeguard assets or avoid fraud and error. Internal Control is a major part of managing an organization. It comprises the plans, methods, and procedures used to meet missions, goals, and objectives and, in doing so, support performance-based management. Internal Control which is equal with management control helps managers achieve desired results through effective stewardship of resources. Internal controls should reduce the risks associated with undetected errors or irregularities, but designing and establishing effective internal controls is not a simple task and cannot be accomplished through a short set of quick fixes. In this paper the concepts of internal controls and different aspects of internal controls are discussed. Keywords: Internal Control, management controls, Control Environment, Control Activities, Monitoring1. IntroductionThe necessity of control in new variable business environment is not latent for any person and management as a response factor for stockholders and another should implement a great control over his/her organization. Control is the activity of managing or exerting control over something. he emergence and development of systematic thoughts in recent decade required a new attention to business resource and control over this wealth. One of the hot topic a bout controls over business resource is analyzing the cost-benefit of each control.Internal Controls serve as the first line of defense in safeguarding assets and preventing and detecting errors and fraud. We can say Internal control is a whole system of controls financial and otherwise, established by the management for the smooth running of business; it includes internal cheek, internal audit and other forms of controls.COSO describe Internal Control as follow. Internal controls are the methods employed to help ensure the achievement of an objective. In accounting and organizational theory, Internal control is defined as a process effected by an organization's structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific goals or objectives. It is a means by which an organization's resources are directed, monitored, and measured. It plays an important role in preventing and detecting fraud and protecting the organization's resources, both physical (e.g., machinery and property) and intangible (e.g., reputation or intellectual property such as trademarks). At the organizational level, internal control objectives relate to the reliability of financial reporting, timely feedback on the achievement of operational or strategic goals, and compliance with laws and regulations. At the specific transaction level, internal control refers to the actions taken to achieve a specific objective (e.g., how to ensure the organization's payments to third parties are for valid services rendered.) Internal controlprocedures reduce process variation, leading to more predictable outcomes. Internal controls within business entities are called also business controls. They are tools used by manager's everyday.* Writing procedures to encourage compliance, locking your office to discourage theft, and reviewing your monthly statement of account to verify transactions are common internal controls employed to achieve specific objectives.All managers use internal controls to help assure that their units operate according to plan, and the methods they use--policies, procedures, organizational design, and physical barriers-constitute. Internal control is a combination of the following：1. Financial controls, and2. Other controlsAccording to the institute of chartered accountants of India internal control is the plan of organization and all the methods and procedures adopted by the management of an entity to assist in achieving management objective of ensuring as far as possible the orderly and efficient conduct of its business including adherence to management policies, the safe guarding of assets prevention and detection of frauds and error the accuracy and completeness of the accounting records and timely preparation of reliable financial information, the system of internal control extends beyond those matters which relate to the function of accounting system. In other words internal control system of controls lay down by the management for the smooth running of the business for the accomplishment of its objects. These controls can be divided in two parts i.e. financial control and other controls.Financial controls:- Controls for recording accounting transactions properly.- Controls for proper safe guarding company assets like cash stock bank debtor etc- Early detection and prevention of errors and frauds.- Properly and timely preparation of financial records I e balance sheet and profit and loss account.- To maximize profit and minimize cost.Other controls: Other controls include the following:Quality controls.Control over raw materials.Control over finished products.Marketing control, etc6. Parties responsible for and affected by internal controlWhile all of an organization's people are an integral part of internal control, certain parties merit special mention. These include management, the board of directors (including the audit commit tee), internal auditors, and external auditors.The primary responsibility for the development and maintenance of internal control rests with an organization's management. With increased significance placed on the control environment, the focus of internal control has changed from policies and procedures to an overriding philosophy and operating style within the organization. Emphasis on these intangible aspects highlights the importance of top management's involvement in the internal control system. If internal control is not a priority for management, then it will not be one for people within the organization either.As an indication of management's responsibility, top management at a publicly owned organization will include in the organization's annual financial report to the shareholders a statement indicating that management has established a system of internal control that management believes is effective. The statement may also provide specific details about the organization's internal control system.Internal control must be evaluated in order to provide management with some assurance regarding its effectiveness. Internal control evaluation involves everything management does to control the organization in the effort to achieve its objectives. Internal control would be judged as effective if its components are present and function effectively for operations, financial reporting, and compliance. he boards of directors and its audit committee have responsibility for making sure the internal control system within the organization is adequate. This responsibility includes determining the extent to which internal controls are evaluated. Two parties involved in the evaluation of internal control are the organization's internal auditors and their external auditors.Internal auditors' responsibilities typically include ensuring the adequacy of the system of internal control, the reliability of data, and the efficient use of the organization's resources. Internal auditors identify control problems and develop solutions for improving and strengthening internal controls. Internal auditors are concerned with the entire range of an organization's internal controls, including operational, financial, and compliance controls.Internal control will also be evaluated by the external auditors. External auditors assess the effectiveness of internal control within an organization to plan the financial statement audit. In contrast to internal auditors, external auditors focus primarily on controls that affect financial reporting. External auditors have a responsibility to report internal control weaknesses (as well as reportable conditions about internal control) to the audit committee of the board of directors.8. Limitations of an Entity's Internal ControlInternal control, no matter how well designed and operated, can provide only reasonable assurance of achieving an entity's control objectives. The likelihood of achievement is affected by limitations inherent to internal control. These include the realities that human judgment in decision-making can be faulty and that breakdowns in internal control can occur because of human failures such as simple errors or mistakes. For example, errors may occur in designing,Maintaining, or monitoring automated controls. If an entity’s IT personnel do not completely understand how an order entry system processes sales transactions, they may erroneously design changes to the system to process sales for a new line of products. On the other hand, such changes may be correctly designed but misunderstood by individuals who translate the design into program code. Errors also may occur in the use of information produced by IT. For example, automated controls may be designed to report transactions over a specified dollar limit for management review, but individuals responsible for conducting the review may not understand the purpose of such reports and, accordingly, may fail to review them or investigate unusual items.Additionally, controls, whether manual or automated, can be circumvented by the collusion of two or more people or inappropriate management override of internal control. For example, management may enter into side agreements with customers that alter the terms and conditions of the entity’s standard sales con tract in ways that would preclude revenuerecognition. Also, edit routines in a software program that are designed to identify and report transactions that exceed specified credit limits may be overridden or disabled.Internal control is influenced by the quantitative and qualitative estimates and judgments made by management in evaluating the cost-benefit relationship of an entity’s internal control. The cost of an entity's internal control should not exceed the benefits that are expected to be derived. Although the cost-benefit relationship is a primary criterion that should be considered in designing internal control, the precise measurement of costs and benefits usually is not possible.Custom, culture, and the corporate governance system may inhibit fraud, but they are not absolute deterrents. An effective control environment, too, may help reduce the risk of fraud. For example, an effective board of directors, audit committee, and internal audit function may constrain improper conduct by management. Alternatively, the control environment may reduce the effectiveness of other components. For example, when the nature of management incentives increases the risk of material misstatement of financial statements, the effectiveness of control activities may be reduced.9. Balancing Risk and ControlRisk is the probability that an event or action will adversely affect the organization. The primary categories of risk are errors, omissions, delay and fraud In order to achieve goals and objectives, management needs to effectively balance risks and controls. Therefore, control procedures need to be developed so that they decrease risk to a level where management can accept the exposure to that risk. By performing this balancing act "reasonable assurance” can be attained. As it relates to financial and compliance goals, being out of balance can causebe proactive, value-added, and cost-effective and address exposure to risk.11. ConclusionThe concept of internal control and its aspects in any organization is so important, therefore understanding the components and standards of internal controls should be attend by management. Internal Control is a major part of managing an organization. Internal control is an accounting procedure or system designed to promote efficiency or assure the implementation of a policy or safeguard assets or avoid fraud and error. According to custom definition, Internal Control is a process affected by an entity's board of directors, management and other personnel designed to provide reasonable assurance regarding the achievement of objectives in the following categories namely. The major factors of internal control are Control environment, Risk assessment, Control activities, Information and communication, Monitoring. This article reviews the main standards and principles of internal control and described the relevant concepts of internal control for all type of company.内部控制透视：理论与概念哈米德阿拉德（Philae）会计系，伊斯兰阿扎德大学，哈马丹，伊朗巴克Joshed -纳维德哈尼学院会员伊斯兰阿扎德大学，克尔曼伊朗国王，伊朗摘要：内部控制是会计程序或控制系统，旨在促进效率或保证一个执行政策或保护资产或避免欺诈和错误。

内部控制文献综述范文外文

一、求会计内部控制的外文参考文献二、求有关企业内部控制的英文参考文献How to Manage a Small Business三、求会计内部控制的外文参考文献四、急企业经营失败、会计资讯失真及不守法经营在很大程度上都可归结为企业内部控制的缺失或失效，如巨人集团的倒塌、郑州亚西亚的衰败等。

内部控制制度是社会经济发展到一定阶段的产物，是现代企业管理的重要手段。

在资讯产业已经发达的当今社会，不断完善企业内部控制制度，对于防范舞弊，减少损失，提高资本的再生能力具有积极的意义。

一、何为内部控制制度内部控制制度最先以一种"内部牵制制度"的形式于20世纪40年代在美国的企业出现。

它是将一项由一人实施容易出现差错的经济业务，同时交给两位或两位以上的人员实施，客观上造成实施人之间的一种相互牵制关系，从而预防所实施的经济业务可以发生的差错。

其整体架构主要由控制环境、风险评估、控制活动、资讯交流、监督等五项要素构成。

我国企业内部控制制度理论起源于20世纪80年代，但到目前为止，尚未正式提出权威性的内部控制标准体系，对内部控制的完整性、合理性及有效性缺乏一个公认的标准体系。

二、我国企业内部控制制度的现状目前，绝大多数企业还未意识到内部控制制度的重要性，对内部控制制度也存在很多误解，甚至有些企业对内部控制的概念非常模糊，再加上公司治理结构上的先天不足以及组织结构和人员素质低等方面的原因，致使我国企业内部控制制度普遍薄弱。

我国企业内部控制制度的现状基本上可用几句话来概括：国有大中型企业的内部控制制度要比国有小企业完善，但执行有效性相对较差；外商投资企业的内部控制制度比较完善，执行也比较好；民营企业的内部控制制度大部分不是很完整，从完整性上说要比国有企业差，但已有制度执行情况却比国有企业要好。

由于我国管理国有企业已经有了几十年的发展历程，积累了一定的内部管理经验，一般说都有一定程度、一定范围的内部控制制度，或者说基本业务内部管理都有章可循。

本科毕业论文内部控制外文文献翻译完整版中英对照

内部控制外文文献格式范例

本科毕业论文外文文献及译文文献、资料题目：Problems and Countermeasures on CorporateInternal Audit in China文献、资料来源：Asian Social Science文献、资料发表日期：2011.01院（部）：商学院专业：会计学班级：会计XX姓名：XXX学号：2008XXXXX指导教师：XXX翻译日期：2012.5.27外文文献：Problems and Countermeasures on Corporate Internal Audit inChinaRefers to internal control by the enterprise's board of directors, management and other personnel to impact on the following goals to provide reasonable assurance that the process of:1. The reliability of financial reporting;2. The effectiveness and efficiency of operation;3. Compliance with laws and regulations related to the situationThe definition of internal control highlighted internal control is a process, that is, a means to an end and not an end in itself. Internal control procedure is not only by policy regulations, the certificate forms and composition, but also by man-made factors. The definition of "reasonable assurance" concept, meaning that internal control in fact can not be goals for the organization to provide an absolute guarantee. Reasonable assurance that also means that the organization's internal control costs should not exceed the expected benefits received.Although the definition of internal control covers a wide range, but not all of the internal control measures associated with the audit of the financial statements. In general, audit-related and only the reliability of financial reporting and control measures, that is, those who report on the impact of external financial information prepared by control measures. However, if other control measures can affect the implementation of audit procedures auditors used by the reliability of data, these control measures may also be relevant. For example, auditors in the implementation of analytical procedures used by non-financial data (such as the production of statistical data) of the control measures associated with the audit.Internal control audit of internal control is a special form; this is an internal economic activities and management system of regulation, reasonable and effective independent rating agencies, in a sense to other internal controls to control. Internal audits in enterprises should maintain relative independence, should be independent of the other management departments, preferably by the Board or the Board under the leadership. OIA department is responsible for review of the internal control system of the implementation and results of the review board to the enterprise or the top management report to the authorities. Internal audit work more carefully, the sound internalcontrol system, the more internal controls to enhance the efficiency and reliability.Internal audit refers to an economic monitoring activity that sections or independent auditing organizations and persons inside enterprises, according to national laws, regulations and policies, apply special process and methods to audit the financial receipts and expenditures and economic activities of their own sections and enterprises, to find out their authenticity, legitimacy and validity, and to propose suggestions. The research on internal audit can promote the effectiveness and efficiency of internal audit, benefit effective running of corporate internal control system, improve the quality of accounting information, strengthen corporate internal management, increase business efficiency and effect, and ensure the security and integrity of corporate assets. Differently from western countries, China’s internal audit was established and developed under the Government’s help. However, compared to social audit and governmental audit, China’s internal audit obviously lags behind no matter on institution setup or on functional effect. Internal audit has developed for over two decades, but people still can’t be embedded inwardly, especially most of corporate directors, who think internal audit is dispensable, and has no direct relationship with corporate economic benefit. Some corporate directors consider internal audit restricts their self business rights and weakens their authority. Thus, they either do not set internal audit department, or deprive its rights even if it exists. The staffs in internal audit department are even excluded and isolated, and ca n’t play their roles as expected.With the development of market economy and embedded ness of reform, many new situations and problems have emerged continuously. However, China has no integrated internal audit laws yet so far. Present internal audit regu lation is “Audit Requirements for Internal Audit Work” which was issued in 1987 and can’t meet the requirement of current economic situation. China’s enterprises pay little attention to in ternal audit, and internal audit staff has a low quality of corporate, so it stays at low position inside enterprises. It is difficult to attract talents into internal audit team. Therefore, renewal of the team can’t be accomplish ed, which results in single knowledge structure of audit staff, especially lack of risk management knowledge and information technology knowledge.Firstly, they are lack of cultural knowledge, theoretical level and professional technique. At present, most of internal audit staffs change their profession from financial department or other departments, so their scarcity of knowledge disenable them get competent in internal audit work.Secondly, there are few full-time employees, but many part-time ones. The problems also represent as: lack of further education, unreasonable knowledge structure, shortage of systematic audit specialization knowledge and skill learning, poor mastery of modern audit means, vacancy of EDP internal audit and network information internal audit. Lastly, individual audit staffs are lack of professional ethics, influenced by unhealthy social ethos. They behave irregularly on audit and their audit style is not solid as well, which ruins their authority and image.China’s internal aud it staffs come form internal enterprises, who are guided directly by their own enterprises, so they hardly show the authority of internal audit.Being a significant characteristic, authority is as important as independence. As internal audit is lack of authority it should have had, it is hard to play monitoring roles.Modern enterprise system requires internal audit make pre-, interim, and post-monitor and evaluate. As internal audit exists inside audited organizations, its functions should be more inclined to pre-audit and interim auditing with increasing economic benefit as a target, and emphasize on accomplishing managerial functions.China’s audit means is sti ll manual audit, which greatly restricts the efficiency of internal audit monitoring. As for audit procedure, auditing risks increase due to incomplete consideration on audit scheme, imperfect audit evidence, non-detailed audit work division, non-standard operation of audit staffs, and so on.We need to make good use of efficient and effective internal audit, neither only depending on individual enterprise nor social restriction, but all efforts from the state, society and enterprises. Definitely speaking, we propose the following countermeasures.“No rules, no standards.” China is la ck of special laws and regulations on internal audit, which is the key reason why internal audit ca n’t guarantee its desired effect. Therefore, we suggest the government to fully study current economic trend on internal audit and issue feasible laws and regulations on internal audit in order to legally guarantee the necessity, work scope, authority and practice regulation of internal audit.According to the above discussion, the shortage of independence and authority is the key factor that internal audit can’t play its roles. However, if internal audit is charged by relevant staffs of audited organizations, and guided by the management of that as well, internal audit, in any case,can’t guarantee its independence and authority. If the government can qualify internal audit staffs, systematically manage qualified staffs, appoint them according to corporate practical needs, assess and monitor them and distribute salary to them by the government, and implement regular turn, the independence and authority of internal audit will be greatly promoted, at the same time, the quality of the staffs also will enormously increase.It is not enough for the state and society to regulate and define internal audit functions only. Corporate managers should change their minds, and make clear that internal audit staffs are friends but not enemies and more functions of internal audit are strengthening corporate management, therefore, they are the important force and specialists of corporate management. Only in this way, can managers play roles of internal audit forwardly, cooperate with internal audit staffs positively, eliminate interference mood, and strengthen internal audit work voluntarily.Internal audit should tra nsform from “monitoring dominant” to “service dominant”, strengthen service function, highlight the “introversion” of internal audit, base on the requirem ents of corporate management, and ensure the business target of corporate optimal value. Along with increasingly strengthening corporate internal control, gradual improvement of corporate governance structure, and continuous promotion of accounting information quality, regular audit target or beneficial audit target will be promoted to be main audit target, meanwhile, the focus of internal audit work will transfer as well. In the case of good opportunity, corporate internal audit should be adjusted on its working emphasis correspondingly. And working field also needs to be changed from financial audit to managerial audit. On the basis of effective development or proper ap pointment of external section’s engaging in financial au dit, internal audit department should focus on internal control audit, managerial (operative) audit, economic responsibility audit, contract (agreement) audit, engineering audit, environment internal audit, quality control audit, risks management audit, strategy management audit and management fraud audit.The so-called internal control, the means by the enterprises board of directors, managers and other staff implementation, in order to ensure the reliability of financial reporting, operating efficiency and effectiveness of existing laws and regulations to follow, and so provide reasonable assurance that the purpose of the course. Internal controls related to enterprise production and management of the control environment, risk assessment, supervision and decision-making,information and transfer and self-examination, from a business perspective on the whole in all aspects of production. Their effective implementation will undoubtedly promote enterprise production and management to a new level, to promote the rationalization of business processes and standardization.The construction of the internal control system and effective operation of enterprises depends on good corporate governance structure. Modern enterprise ownership and management rights of separation, on the objective need for a standardized corporate governance, strengthen internal controls to protect the owners, operators, creditors and other legitimate rights and interests. However, the current situation, most of the state-owned enterprise restructuring, although the formal establishment of the corporate governance structure, but since property rights are clear, investors are deficient, did not form an effective internal checks and balances of power, coupled with the inherent internal control Limitations, resulting in weakening the intensity of internal control.中文译文：中国企业内部审计存在的问题及对策内部控制是指受到企业的董事会、管理层和其他人员影响的，旨在对下列目标的实现提供合理保证的过程：1．财务报告的可靠性；2．经营效果和效率；3．遵守相关法律和法规的情况内部控制的定义强调了内部控制是一个程序，即达到目的的手段，而且其本身并不是目的。

内部控制外文文献及翻译

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。

内部控制中英文文献

Appendix：Disclosure on Internal Control SystemsAs a Substitute of Alternative GovernanceMechanismsAccording to agency theory, various governance mechanisms reduce the agency problem between investors and management (Jensen and Meckling, 1976; Gillan, 2006). Traditionally, governance mechanisms have been identified as internal or external. Internal mechanisms include the board of directors, its role, structure and composition (Fama, 1980; Fama and Jensen, 1983), managerial share ownership (Jensen and Meckling, 1976) and incentives, the supervisory role played by large shareholders (Demsetz and Lehn, 1985), the internal control system (Bushman and Smith, 2001), bylaw and charter provisions (anti-takeover measures) and the use of debt financing (Jensen, 1993). External control is exerted by the market for corporate control (Grossman and Hart, 1980), the managerial labor market (Fama, 1980) and the product market (Hart, 1983).After the various financial scandals that have shaken investors worldwide, corporate governance best practices have stressed in particular the key role played by the internal control system (ICS) in the governance of the firm. Internal control systems contribute to the protection of investors’ interests both by promoting and giving assurance on the reliability of financial reporting, and by addressing the boards’ attention on the timely identification, evaluation and management of risks that may compromise the attainment of corporate goals. These functions have been widely recognized by the most diffused frameworks for the design of ICS that have stated the centrality of internal control systems in providing reasonable assurance to investors regarding the achievement of objectives concerning the effectiveness and efficiency of operations, the reliability of financial reporting and the compliance with laws and regulations (COSO, 1992; 2004).Notwithstanding their relevance, investors cannot directly observe ICSs and therefore cannot get information on their design and functioning because they areinternal mechanisms, activities and processes put in place within the organization (Deumes and Knechel, 2008).As investors take into account the costs they sustain to monitor management when pricing their claims (Jensen and Meckling 1976), management have incentives to communicate information on the characteristics of the ICS in order to inform investors on the effectiveness of ICS when other monitoring mechanisms (the ownership structure of the firm and the board of directors) are weak, and thereby providing them with the convenient level of monitoring (Leftwich et al., 1981). The possible existence of substitution among different mechanisms has been debated in corporate governance literature (Rediker and Seth, 1995; Fernandez and Arrondo, 2005) base d on Williamson’s (1983) substitute hypothesis, which argues that the marginal role of a particular control mechanism depends upon its relative importance in the governance system of the firm.In this paper, we contend that disclosure on the characteristics of ICS is a relevant alternative governance mechanism in the monitoring package selected by the management. According to Leftwich et al. (1981) “managers select a monitoring package, and the composition of the chosen package depends on the costs and benefits of the various monitoring devices” (p. 59).In particular, we focus particular on the relationship between ICS disclosure and two other mechanisms of the monitoring package ( the ownership structure of the firm and the board of directors) that according to literature (Jensen and Meckling, 1976; Fernandez and Arrondo,2005; Gillan, 2006) play a relevant role in monitoring management’s behavior. We posit that incentives for reporting on the characteristics of ICS depend on the supervisory role played by t he firms’ ownership structure and board of directors.We therefore examine the contents and extent of ICS disclosure of 160 European firms listed in four different stock exchanges (London, Paris, Frankfurt and Milan) on a three-year period (2003 – 2005). By using this international sample, we are able to the depict some features of different institutional environments.We find evidence that disclosure on ICS is a substitute for the monitoring roleplayed by other governance mechanisms as ownership concentration, institutional ownership, the proportion of independent directors sitting on the board and the proportion of accounting expert members on the audit committee.We add to previous literature on the governance role played by disclosure on ICS by adopting a complete disclosure framework that allows us to consider in detail the content and extent of information the management discretionarily communicates on the ICS of the firm. While corporate governance best practices ask for the disclosure on the characteristics of the ICS, they do not provide instructions on what management should disclose and on the extent of such disclosure. Such lack of instructions leaves management with a discretionary choice on the narrative content of ICS disclosure.This paper off ers empirical support for Williamson’s (1983) substitute hypothesis among different governance mechanisms and it has relevant policy implications. While most corporate governance studies consider disclosure as a complementary mechanism management adopts to reinforce the governance system of the firm (Chen and Jaggi, 2000; Eng and Mak, 2003; Barako et al., 2006) and indeed provide contrasting results, in this study we show that disclosure on ICS substitutes for other governance mechanisms. This means that not necessarily better governance implies greater transparency and disclosure. Firms adhere to corporate governance best practices by disclosing information on the ICS and such disclosure is more extensive when investors need more assurance about the protection of their interests, when other governance mechanisms are weak. On the other side, when the governance system is sound, management have less incentives to extensively disclose information on the ICS, as this is a costly activity and its benefits are overwhelmed by the other governance mechanisms.The evidence provided by the empirical research has important policy implications, because it offers insights to firms and practitioners on the relevance of disclosure on internal control systems as a monitoring mechanism for investors. The remainder of the paper is structured as follows. The next section reviews the theoretical background and develops the research hypotheses. The research method isdescribed in section 3, followed by results discussed in section 4. Concluding remarks are presented in the last section.Theoretical Background and Hypotheses DevelopmentAccording to corporate governance literature, the main internal monitoring mechanisms are the board of directors, the ownership structure of the firm, and the internal control system (Gillan, 2006). In particular, ICSs play a central role in the protection of investors’ interests both assuring the reliability of financial reporting and promoting the timely identification, assessment and management of relevant risks that encumber upon the business. The centrality of ICS in corporate governance has been widely recognized by the vast majority of codes of best practice1.In order to express their concerns and price their claims, investors need to get information on the design and functioning of monitoring mechanisms. In the cases of mechanisms like the ownership structure and the board of directors, information concerning structure and composition, type and composition of committees in place, number of meetings and so on, is publicly available. In some other cases, the enforcement of reporting on ICS weaknesses or material deficiencies –like those required by the SOX - provide investors with relevant information about possible gaps in the functioning of the ICS (Leone, 2007).Nevertheless, specific information on the characteristics of the ICS is indeed more difficult and expensive to gather because ICSs are complex sets of activities and processes carried out internally to the firm (Deumes and Knechel, 2008; Bronson et al., 2006). Indeed, while corporate governance best practices require to disclose information on the ICS, they do not provide instruction on the narrative contents of ICS disclosure. Therefore, investors are unlikely to be informed about the nature, extent, processes and quality of internal controls, unless disclosure on the characteristics of the ICS is provided by the management. The content and extent of such disclosure will depend on the existing monitoring package (Leftwich et al., 1981; Williamson, 1983) of the firm.At the best of our knowledge, disclosure on the specific characteristics and functioning of ICS has been deserved poor attention. While the introduction of theSOX in the USA, and the related requirement for disclosure on ICS deficiencies or material weaknesses has increasingly attracted academic interest in recent times (among the others see Ash Baugh et al., 2007; Doyle et al., 2007; Leone, 2007), only few studies focused on the specific characteristics of ICS disclosure.Bronson et al. (2006) examine firm characteristics associated to disclosure on ICS before it was made mandatory by SOX. They find a positive association between the likelihood of issuing a management report on internal control and corporate governance variables like the number of audit committee meetings and the percentage of institutional shareholders. Deumes and Knechel (2008) identify a list of six disclosure items that capture the ICS information generally available in the annual reports of firms analyzed. They find that the disclosure index on ICS is significantly associated to variables that proxy for the agency costs of equity and with variables that proxy for agency costs of debt.According to our theoretical framework, if disclosure on ICS acts as an alternative governance mechanism, when the pricing of claims is high (Jensen and Meckling, 1976) -due to the fact that the other various monitoring devices already in place are not effective enough to limit the costs of the agency relationship - we expect that disclosure on ICS acts as substitute for other monitoring mechanisms in order to reduce the overall intensity of agency conflicts (Williamson, 1983, Fernandez and Arrondo, 2005).In order to test this hypothesis, we focus on two fundamental elements of the monitoring package, besides the disclosure on ICS: the ownership structure and the board of directors. Corporate governance studies identify three proxies for the supervisory role of the ownership structure: i) the supervisory role of large investors, ii) the monitoring role of institutional investors and iii) the alignment effect of managerial ownership. We expect that the incentives for management to disclose information on the firm’s ICS will be higher for those firms where the monitoring role played by the owners is weaker.Literature and empirical evidences attribute to large shareholders a key supervisory role. Kang and Shivdasani (1995) detected a positive association betweenthe presence of large shareholders and management’s turnover in underpe rforming firms. On the other side, a disperse ownership is usually associated to a lower monitoring ability and greater information symmetries (Shleifer and Vishny, 1986; Zeckhauser and Pound, 1990; Barako et al. 2006).Alternatively said, the direct supervision performed by large shareholders reduces the need for alternative monitoring mechanisms. Consequently, we expect that incentives to disclose on ICS are higher when the ownership is diffused.Institutional investors also play a relevant supervisory role. While individual investors in public firms have little incentive to monitor management as they are exposed to private costs against which there are public benefits (Grossman and Hart, 1980), institutional investors have higher incentives to play an active monitoring role on the management because of their large voting power (Milgrom and Roberts, 1992). Moreover, institutional investors can access to management through privileged information channels, in order to get disclosure on the firm’s operations (S chadewitz and Blevins, 1998). Thus we expect that in presence of institutional investors, management have lower incentives to disclose on ICS.The last proxy for the supervisory role of the ownership structure is the managerial ownership. It is generally a ccepted that management’s stock ownership contributes to the alignment of managerial and shareholders’ interests (Jensen and Meckling, 1976; Bronson etal., 2006; Deumes and Knechel, 2008), thus reducing the agency conflicts inside the firm (Eng and Mak, 2003; Fernandez and Arrondo, 2005 Cheng and Courtenay, 2006). As managerial stock ownership reduces the need for monitoring, we expect that incentives to disclose on ICS are higher when the level of managerial ownership is lower.Boards of directors play a crucial role in monitoring management as shareholders delegate to them the power to control managerial decisions. Previous literature (Carcelo and Neal, 2000;Fernandez and Arrondo, 2005; Krishan, 2005) identifies different proxies for the capability of the board to monitor managerial behavior : i) the proportion of independent directors, ii) the presence of CEO duality, iii) the presence of accounting experts and iv) the monitoring ability of the audit committee. We expectthat the more powerful the monitoring role of the board of directors, the lower the incentives for management to disclose information on ICS. Independent directors are expected to monitor the activities of the board and to limit managerial opportunism (Fama, 1980; Fama and Jensen, 1983). Empirical evidences support this expectation. Rosenstein and Wyatt (1990) explain the positive stock price effects associated to the appointment of a new independent director in terms of positive reaction signals of the markets to the monitoring role played by the outsiders. A number of studies document a positive relationship between the proportion of independent directors on the board and firms’ performance (Baysinger and Butler, 1985; Goodstein and Boeker, 1991; Pearce and Zahra, 1992): the proportion of independent directors of the board is considered a proxy of the capability of the board to control managerial actions (Fernandez and Arrondo, 2005) thus supporting a positive association between the proportion of independent members of the board and effectiveness of their monitoring role. Therefore, we expect that the higher the presence of independent directors, the lower incentives for management to voluntarily disclose on ICS.--Sergio Beretta. Disclosure on Internal Control Systems-As a Substitute of Alternative Governance Mechanisms, Bocconi University，Press.2009.附录：内部控制系统披露—一种可替代的管理机制根据代理理论，各种治理机制减少了投资者和管理者之间的代理问题（Jensen and Meckling，1976； Gillan，2006）。

关于内部控制的外文文献

Asian Social Science; V ol. 9, No. 4; 2013ISSN 1911-2017 E-ISSN 1911-2025Published by Canadian Center of Science and Education Chinese Private Enterprises’ Management InnovationRi Nan11 Tianjin University of Commerce, Tianjin, ChinaCorrespondence: Ri Nan, Tianjin University of Commerce, Tianjin 300134, China. Tel: 86-136-8219-7910. E-mail: nanri0729@Received: January 11, 2013 Accepted: February 5, 2013 Online Published: March 28, 2013doi:10.5539/ass.v9n4p51 URL: /10.5539/ass.v9n4p51AbstractSince the reform and opening, private enterprises of China have got a rapid development, and have done a great contribution to the continual development of national economy. However, with the change of external and internal situations, private enterprise management appears to be defective, sometimes it even does harm to the development of the enterprises. This reports aims to present of the problem of private enterprises in China. In order to solve this problem, Chinese private enterprises should accelerate the management innovation.We analyzed the necessities of enterprises’ management innovation, the motivation of management innovation, obstacles to management innovation.Finally, it puts forward the countermeasures to solve the problems. Keywords: private enterprise, China, innovation1. IntroductionAfter more than three decades of rapid development, we see the emergence of a very strong private sector in China. Indeed, private enterprises have grown rapidly over the years and become an integral part of the Chinese economy. The Bank of Communications of China published a report regarding the wealth creation and management of China's private enterprises on May 16 2011. The report shows that while the private enterprises of China continue to make contributions to the GDP and create jobs, their wealth is also increasing rapidly. Private Chinese enterprises exported goods worth $481.3 billion in 2010, a jump of 223 percent compared with 2005, said a report by the All-China Federation of Industry & Commerce (ACFIC).The number of private enterprises in China exceeds 8.4 million after a yearly increase of 14.3 percent on average over the past five years. They account for more than 74 percent of China's total enterprises. However, China's private enterprises face increasing pressure from price hikes in raw materials, rising labor costs, financing difficulties, and a heavy tax burden. In order to do a good job, private enterprises have to implement management innovation. In this paper, we intend to discuss the necessities of implement management innovation, the motivation of management innovation, the obstacles to management innovation, and gave some suggestions on how to promote the management innovation.2. Relevant Literature ReviewThere is a considerable literature regarding the Chinese private enterprises. Most of the Chinese private enterprises are family business. Family business is generally viewed as the most common form of business structure. There is also a lack of the precise definition of private business. While some researchers avoid the use of clear definitions, others apply the definitions that most suit their researches. The definitional problem is compounded when the controversy emerges about whether it should include all blood relations and in-laws. Fahed-Sreh(2009) explains a family firm as any business that is controlled or influenced by a ‘single family’ and which is also intended to remain in family. Brrdthistle & Fleming (2005) and Birdthistle (2008) operate their studies on definition of family business, which regards it as ‘any form of business association that is classified as an SME (less than 250 employees)and where the majority ownership is held by the family/family members in the family business and/or the family is represented on the board of Directors’. This definition seems to ignore the succession issue, which is considered as a major focus of family business. But within the context of China, the family business is undeveloped compared to those in developed countries and exist only for a very short period. Most family businesses are still within the control of first-generation. The definition of family business here just emphasizes on the majority control of ownership held by the family/family members.In regard to the researches on family business, many people address the differences between family and non-family businesses. Harris et al. (2004) conclude that family-owed establishments are less likely to allowworkforce engagement via a range of communication approaches in comparison to non-family firms. Others also explore issues on family business in terms of varied perspectives and emphases. Birdthistle and Fleming (2005) investigate the creation of a learning organization within the framework of family SMEs and conclude that small and medium-sized family firms display some of the characteristics of a learning organization. In relation to the development of growth strategy, Kreiser et al. (2006) suggest that family firms typically apply conservative strategies in the very beginning and often maintain tight control of the strategic decision-making process within the family unit. Rather, researches into family business have noted the strategic advantages of being embedded within family relations. Spanos et al. (2008) treat family as a real source of competitive advantage for the firm since the owner (family) is usually involved in the key decision making process.3. China Has Grown Because of Private EnterprisesAfter more than three decades of rapid development, we see the emergence of a very strong private sector in China. Indeed, private enterprises have grown rapidly over the years and become an integral part of the Chinese economy.Today, entrepreneurship and the development of private enterprises continue to be at the forefront of economic development. They have not only contributed significantly to economic growth, employment, and tax revenue, but also played an increasingly dominant role in management, corporate social responsibility and compliance. These contributions help China achieve development in a more sustainable way.China's private enterprise reforms began first in agriculture in 1978 and spread from there. Agriculture accounted for most of Chinese output and most of the labor force when Mao died in 1976 and the reform period could begin. The freeing of agriculture from collective farms is the most important untold part of the Chinese growth story.Agricultural reforms began spontaneously from below, even before the "Reform" Party Congress of 1978 that installed reformer Deng Xiaping in power. A Chinese reform official later admitted: "In fact, reform wasn't discussed. Reform wasn't listed on the agenda, nor was it mentioned in the work reports."What became known as the "contract responsibility system" was sparked spontaneously by eighteen peasants from Xiaogang village in Anhui province. They secretly divided communal land in November 1978 and agreed to farm their plots individually, each contributing their share of the state quota. The state got its due and the peasants kept what was left over. The peasants' separation of their land from the collective farm was illegal, highly dangerous, and done without the approval of regional officials.As agricultural production soared, Deng Xiaping and his CPC realized that they should not resist something that was working. By 1982, more than 90 percent of rural dwellers worked under the contract responsibility system, but they were allowed only one- to three-year contracts on their land. It was only in 2003 that the state gave out longer-term leases.The spontaneous reforms in agriculture meant that new supplies of food products needed markets and that markets needed infrastructure. Rural dwellers created a private trade network, and, within one year, most state food stores were out of business. Rural entrepreneurs then created new businesses, such as hotels, services, private restaurants, and small-scale manufacturing, through the three Fs (friends, family and fools).They bribed local officials to register their companies as "township and village enterprises." They created fake "red hat" enterprises, that is, private companies masquerading as state companies, and sham collective enterprises, or they used state enterprises to issue receipts and open bank accounts. Large private manufacturing firms developed first in predominantly agricultural provinces. China's largest agribusiness was founded by brothers who left the city to found their company in rural Sichuan. Rural entrepreneurs built the largest refrigeration and air-conditioning companies in China.4. The Necessities of Chinese Enterprises’ Management InnovationMost of the Chinese private enterprises are family business, highly centralized managed.This model can save costs, and maintain the flexibility of operation.However, this kind of management model also has a lot of problems, and it caused more problems with the change of environments and out of the enterprises, sometimes these shortcomings even constrain the development of private enterprises.Private enterprises have to improve their management model if they want to be strong in the future.4.1 Expand the Operate and Assets ScaleThe process and function of the enterprise will become more and more complicated as the Chinese enterprises’ assets increased. If we still use the old information management, internal and external information of the enterprises will both become confusing. This will hinder the rapid development of the enterprises. Many Chineseprivate businesses have such problems. Some private enterprises’ employees behave against the enterprises’ regulations and will be discovered only when such behavior is causing serious consequences. Therefore, private enterprises should take new management methods before expanding. The primary task is to create a new organization structure, in which the corporations’ internal information will be transmitted in time, and the leader of the enterprises can get more suggestions for the enterprises’ operation.4.2 Enter into Capital-Intensive and Technology Intensive IndustriesAs China's reform and opening up process, some of the best private enterprises enter into capital-intensive industries and technology intensive industries in which strategic management is very important to enterprises’ survival and development. Sorry to private enterprises, most of them haven’t even thought of strategic management. They don’t have a clear idea of their market orientation, competitors or competitive environment. Affected by experiences which they got at the process of starting business, executives still take the development of enterprises as a kind of speculation. To those private enterprises which have entered into technology intensive industries, competitive edge have to be won by create self-owned core technologies. Those private enterprises are kind of technology based businesses or higher level knowledge-based enterprises, in which the research of knowledge management and technical research and development has become the key to enterprises’ development. Therefore, both the organization and its operating system have to change to get along well with the need of knowledge management. This is a great reform to management idea, management technology and management method.4.3 Make Best Use of Human ResourcesAt the beginning of starting a business, the entrepreneurs’ social capital and ability to find opportunities are very important. Owing to these good entrepreneurs, private enterprises grew up fast in the past years when there were not enough products in the market. However, the market is now full of products and with fierce competition. Private enterprises will end in disaster if they still depend on the entrepreneurs’ social capital and ability to develop. Private enterprises’ owners should change the idea that developing is the job of themselves, welcome workers with great abilities to join the enterprises, and let the human resources become the engine of enterprises’ development. In order to do this, private enterprises have to change their human resource management, which are not attractive to workers. They should pay more attention to the need of workers, to attract good workers to join in, to train old workers to make them more talent, and to give more inspiration to the employees to keep them.4.4 DevelopThe process of private enterprises’ develop is a strategic process, which needs a long-term development strategy. The strategy should change as the situations of the enterprises change. That is to say, the strategy should change with the market competition, enterprises’ competitive edge, etc.5. Innovative Power of Private Enterprises’ ManagementInnovative power is the main reason to conduct and sustained the innovation in enterprise’s development. The power of innovation is complicated. Private enterprise’s management innovative power comes mainly from the following aspects:5.1 InterestsPeople play a very important part in enterprises. It is one of the key factors to enterprises’ survival and development. Different people have different positions, thus their power, responsibility and interests are also different. The main task of management innovation is to abolish the existing power, responsibility, interests and establish a new pattern according to the environmental requirements. Everyone in the enterprise wants to gain more interests according to the innovation. Investors care about the enterprise’s development and capital value, seeking for maximize investment returns. On one hand, they want to further enhance enterprise’s vitality and sustain the growth with the help of management innovation; on the other hand, they hope that by implementing management innovation, they can strengthen the supervision and control of the enterprise so as to protect their rights. Proprietors want maximize their utility through innovation. That is to say, they want secure more power, more income, subsidies, and to promote their positions. A common worker may want to secure more income, better treatment, and effectively protect the legitimate rights and interests. Other stakeholders, such as the government, banks, the community, the creditors, partners, all want to protect their own interests and gain a higher income through management system innovation. The desire to gain more interests can become the engine of management innovation.5.2 Psychological PowerInnovation is promoted not only by interests, but also by psychology. It is one of the most important human needs. The fulfillment of innovation on success, personal values and responsibilities often become the power of innovation. Both the investors and proprietors want to show their abilities and values from successful management innovation. For professional managers, they have to responsible for the enterprise according to professional and ethical requirements. Therefore, they have a strong will to lead the enterprise to success through innovation. Besides, there is still someone who wants to take greater social responsibilities for society to make more contributions and become a noble man through management innovation. All these wishes and believes are psychological power which will promote management innovation.5.3 Enterprises ThemselvesAs an organism, enterprises have demand to innovating in certain condition. As the environment inside and outside the enterprises change, the existing management model doesn’t conform to the new situation, thus the development of the enterprises will stop. In such case, managers will have to change the exiting management model. This kind of innovation is forced by the enterprises themselves. If the managers fail to notice the problem and take no action, the enterprise will have great trouble, some even will bankrupt. Besides, changes of the society, policy and law can also force the enterprises to improve their management.6. Obstacles to Private Enterprises’ Management Innovation6.1 The Low Quality of ManagerOwing to historical reasons, most of the private enterprises’ owners haven’t received the formal education, not to mention comprehensive and systematic business administration training. Thus they don’t have enough management theories, methods and skills. Some of them even don’t know English and computers. These problems may hamper their work. What’s more, some of the owners are easy to be content and not aggressive. These may not be good for the enterprises’ development.6.2 Inefficient Management ModelAt present most of the private enterprises use the family management model. The distinct characteristic of this management model is that owners or their relatives run the enterprises and control the whole production and operation process all by themselves. It is proved that this kind of management model is good for starting a business but bad for developing a business. At the beginning of starting a business, this kind of model can collect talents and capital at a very low cost. For most of the talents belong to a single family, their interests are the same. So these talents will devote all they have to fight for the enterprise together. This hard work sometimes really works. It can help the enterprise grow up into a bigger scale enterprise with competitive advantage. However, as the enterprises’ scales grow, the old family management model becomes more and more inefficient. First, owners treat their relatives and exotic workers differently make the exotic workers unhappy. Second, the owners just follow their feelings to make decisions for the enterprises without listen to others. Third, the managerial authority will be passed on to their descents. All these factors make the enterprises hard to develop.6.3 Management BeliefPrivate enterprises choose family management model indicate that they take the family interests as the most important thing. This can be explained by Chinese traditional culture. First, in Chinese traditional culture, family is the basic economic unit. The chief function of family is the ownership of enterprises’ wealth. Second, “obey” is very important in a family which means that people have to follow their parents’ decisions. These factors give the owners absolute decision-making rights. All the descents have to follow these decisions to defend the family’s interests. Followed by these believes, many private enterprises seeking for the maximum family interests at the cost of social interests. For example, some private enterprises defraud tax, produce counterfeited products. All these bad behavior not only caused bad effects on the social economic order and marketing order but also damaged the social image of the private enterprises. And these effects damaged the living environment of the private enterprises in return.6.4 Human Resources Management6.4.1 The Unfair Hiring SystemMost of Chinese private enterprises choose family management model, that is to say, they hire workers according to relationships. If the workers are close to the owner, like the owner’s relatives, students, friends and so on, they will be considered important and trustworthy. On the contrary, if the relationship between workers and the owners is just employees and employers, the workers will be ignored and distrusted. What’s more, theowners give different treatments to the workers according to relationships, too. Those who are close to the owners will get better pay. This kind of human resource management makes the common workers very unhappy, they find the system unfair, have no security and have no sense of belonging. Therefore, many workers quit their jobs in the private enterprises. When talents are gone, the private enterprises will end in disaster.6.4.2 Ignore Talent: It Is True That the Owners Are Very CleverWhen starting a business, all decisions are made by the owners themselves. And these decisions really works, the enterprises grow from infants to sizable enterprises. In some ways, there will be no private enterprises if there were no such excellent owners. However, these legends also have some bad effects. Some of the owners will become conceit and opinionated. They don’t pay much attention to the talents. They believe that their own intelligence can handle all the troubles. Many owners hire talents just for decorating the enterprise. This is very dangerous for an enterprise to live in nowadays.6.4.3 Little Training for the Employees: In Order to PromoteThe enterprise’s development, some private enterprises try many ways to attract excellent graduates to join in. However, most of the enterprises site in middle and small city. Even some of the graduates want to work there, they don’t want to take their registered permanent residence there. In this case, the enterprises will have no security on keeping these graduates. They fear that these graduates will leave after a few years. So they have no incentive to train these graduates. On the other hand, no training for the graduates makes the graduates very worry about the future. How to solve this vicious circle is very important for private enterprises’ development. 6.4.4 The Lack of Effective Incentive MechanismsEffective incentive mechanisms can arouse the employees’ potential abilities, create a homegrown innovation environment, attract talents in and out of the enterprise. However, most of the Chinese private enterprises ignore the talents management, ignore employees’ needs, and lack effective incentive mechanisms. In the long term, these problems will become the bottle-neck which obstructs stable development of an enterprise.7. The Ways to Enforce Administrative CreationWith the implementation of China’s economic system reform, the external environment of the management innovation will be better and better. Enterprises should also take actions to promote innovation.7.1 Pay Attention to Management InnovationManagement is not only a kind of science but also productive forces. Good management is an important factor to enterprises’ long-term development. The workers, especially the managers should pay attention to enterprises’ management, and make it an engine to management innovation.7.2 Improve the Quality of the EntrepreneurEntrepreneurs are the soul of enterprises. Their qualities determine the management qualities and enterprises’ development in the future. Therefore, the improvement of their qualities is the key factor to enterprises’ development. Generally speaking, a successful entrepreneur should have the following qualities: first, he must have a wide range of knowledge and skilled management techniques. Second, he must be good at communicating with others. Third, he must be very aggressive. Forth, he must have a strong sense of responsibilities. Only when an entrepreneur has these characteristics can he promise the enterprise a bright future while do no harm to the society.7.3 Improve the Property Rights SystemThe property rights structure of most private enterprises is single and closed. It is limited to personal property rights. The problem of this kind of property rights system is that enterprises may have difficulties in getting rid of personal and family control system, departing the ownership and management power, changing the investor’s model into managerial management model, and accepting social capital. These problems will set back the enterprises’ development. Therefore, if the private enterprises want to grow bigger and stronger, they have to get rid of the family management model and welcome other investors to join in. In this way, the shortcomings of closed property rights will be solved, more capital can be used for the enterprises’ expansion.7.4 Change the Management ModelNowadays the property rights are belonging to a single family. The leader of the family makes decisions for the enterprise. When the leader quit, the management power will be passed on to his descents. However, not all descents are as clever as their ancestors. Sometimes, they are not good at operating an enterprise and this will bring disaster to the enterprise. To avoid this tragedy, the owner should choose the most suitable successor to bethe manager, either he is the descent or not, and let the unsuitable descents be shareholders. “Most suitable” means he is best at manage an enterprise.7.5 Form an Environment of Management Innovation CultureFor enterprises, the most important value of management innovation is that the enterprises’ problems can be solved much better. The characteristics and practices of management innovation show that management innovation often appears when workers have different ideas in solving a same problem. That is to say, the workers get stuck, hold different opinions in solving them, discuss advantages and disadvantages of these solutions, and finally create a best solution. This best solution may be considered as part of the enterprises’ management innovations. So enterprises can pay more attention to cultivate management innovation environment. Call for the workers to join in the management innovation so as to create more solutions.7.6 Try to Make the Enterprises and Social Live in HarmonyEnterprises are profit-making organizations, and seeking for the maximum interests is one of their duties. However, enterprises’ interests can’t be counted only by profits at present. They must consider interests both at present and in the future. If they only seek for profits at present, and smuggling, cheating, producing fake products and so on, their social image will be very bad. In the long run, people wouldn’t buy their products. And this will finally ruin the enterprises’ future. So enterprises should put the future interests and present interests together,form a good social image so as to live in harmony with the society.7.7 Improve the Human Resource Management SystemIn order to break the bottlenecks of lacking talents, private enterprises have to pay more attention to their employees, select employees by their abilities instead of by relationships. Besides, enterprises should accept all kinds of talents, especially those who are good at research, development and management. Furthermore, private enterprises should give different employees different incentives. That means enterprises should give employees prizes which they need most. For example, if an employee wants to promote himself, enterprises should give him more opportunities to study and give him a promotion when he deserves it. Finally, private enterprises should create a good, comfortable environment so that employees can do their best.8. ConclusionThe main purpose of this paper is to give some suggestions on how to innovate private enterprises’ management. We analyze the necessities of private enterprises’ management innovation, the motivation of management innovation, the obstacles to management innovation, and finally we come to the solution. We think that, in order to develop, the private enterprise should pay attention to management innovation, improve the quality of the entrepreneur, improve the property rights system, change the management model, form an environment of management innovation culture, try to make the enterprises and social live in harmony, and improve the human resource management system.ReferencesBirdthistle, N. (2008). Family SMEs in Ireland as learning organizations. The Learning Organization, 15(5)./10.1108/09696470810898393Birdthistle, N., & Fleming, P. (2005). Creating a learning organization within the family business: an Irish perspective. Journal of European Industrial Training, 29(9)./10.1108/03090590510629858 Chua, J. H., James, J. C., & Lloyd, P. (2006, Summer). Steier. Extending the theoretical horizons of family business research. Entrepreneurship Theory and Practice.Fahed-Sreih, J. (2009). An exploratory study on a new corporate governance mechanism: Evidence from small family firms. Management Research News, 32(1)./10.1108/01409170910922023Gu, B. R. (2006). Culture obstacles to private enterprises’ management innovation. Enterprise Development Forum, (12).Harris, M., & Raviv, A. (1991). The Theory of Capital Structure. Journal of Finance, 46(1)./10.1111/j.1540-6261.1991.tb03753.xHong, S. (2003). Modern Institutional Economics. Beijing: Peking University Press.Klyver, K. (2007). Shifting family involvement during the entrepreneurial process. International Journal of Entrepreneurial Behaviour &Research, 13(5). /10.1108/13552550710780867Kreiser, P. M., Ojala, J., Lamberg, J. A., & Melander, A. (2006). A historical investigation of the strategic process。

内部控制外文文献及翻译

LNTU---Acc附录A关于内部控制的意见如果要证明功能扩展到包含内部控制的有效性，那么报告准则则必须制定，若干基本问题必须被解决。

随着日益频繁增长，审计员听取了他们应该发表的一个效力于客户的内部控制制度建议的意见。

这一证明功能扩展的主张者迅速指出，目前已经有了实例如独立审计师的报告公开他们的客户的内部控制制度和一些政府机构的成效，包括一些空置中的美国证券和交易委员会，都需要一个报告。

这些证实类型的反对者公布了任何关于内部控制的有效性，他们认为，目前有显着性差异监管机构的报告要求和提出意见的内部控制将会误导公众。

本文综述了目前报告的做法，考虑到理想状态相关的危害的特点，并最后提出了一些在任何给与最后判决之前必要的予以回答的问题。

现状报告虽然审计员的报告中的一些情况提及了内部控制的性质，但作出的本质陈述还有很大不同的效应。

大型银行。

关于对内部控制的观点事实上出现在一些大型银行和看法发行的年度报告中。

有时这些意见是被董事会要求的。

例如，下面的主张出现在1969年年度报告的一个大型纽约银行中，作为第3款的独立会计师的标准短形式的报告：我们的审核工作包括评价有效性，大块的内部会计控制，其中还包括内部审计。

我们认为，在于程序的影响下，再加上银行内部审计工作人员所进行的审核，这些构成一个有效的系统的内部会计控制。

意见被提供给几个其他银行，但它们基本上引用的意见是一样的。

美国证券交易委员会的规定。

美国证券交易委员会表格X-17A-5，要求独立审计师作出某些有关的内部控制陈述，并必须在每年的大多数成员国家与每一个证券经纪或注册的交易商根据1934年证券交易法第15条进行交流时。

此外，美国证券交易委员会的第17a-5(g)规定要求独立的核数师的报告要包含“一份如，是否会计师审查了程序，要安全措施保障客户的证券的声明中”此外，许多股票交易所要求该报告要表明审查已取得的“会计制度，内部会计控制和程序，是为维护证券，包括适当的测试它们对以后的期间，检验日期前”，很显然，美国证券交易委员会的工作人员更倾向于考虑，会计师包括了语言相似，所要求的所有报告的交流提交给证券交易委员会。

内部控制【外文翻译】

外文文献翻译译文一、外文原文原文：Internal controlIntroductionThe system of internal control over financial reporting in Japan under the Financial Instruments and Exchange Act (FIEA) was implemented as of the fiscal year starting on April 1 2008.Under this system, executive officers of listed companies are obligated to evaluate their company's internal control over financial reporting and to file the results of such evaluation in the form of an internal audit report with the Financial Services Agency (FSA). In this report, executive officers should state material weakness if they judge any material weakness exists in the company's internal control over financial reporting. The report should also be audited by outside accounting auditors before being filed with the FSA. Since most Japanese companies have a fiscal year that ends in March, June 2009 will be the first time most companies file such a report.When the internal control system was introduced, it made reference to the Sarbanes-Oxley Act of the US. Under the Japanese system, clear standards were set regarding the set-up of internal controls over financial reporting in an effort to prevent the creation of excessive documentation and to control costs, two issues which had occurred in the US. However, even with such standards, some uncertainty exists. In particular, uncertainty arises regarding the connection between this system under the FIEA and the rules of the Companies Act.Failure to submit the internal audit report or submission of false statements can lead to liabilities and criminal penalties under the Financial Instruments and Exchange Act (FIEA). However, if there is a material weakness in the company's internal controls over financial reporting and executive officers disclose such material weakness in theinternal audit report, no sanctions will be imposed under the Financial Instruments and Exchange Act, nor will it directly lead to the director's liabilities under the Companies Act. Rather, disclosure of such material weakness is thought to be desirable, because by disclosing such material weakness, a company can improve the quality of its internal control over financial reporting, which will enable the company to submit more accurate financial reports in the future.Internal control is 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: reliability of financial reporting, effectiveness and efficiency of operations, and compliance with applicable laws and regulations. Internal control consists of the following five interrelated components.1、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.2、Risk assessment is the entity's identification and analysis of relevant risks to achievement of its objectives, forming a basis for determining how the risks should be managed.3、Control activities are the policies and procedures that help ensure that management directives are carried out.4、Information and communication are the identification, capture, and exchange of information in a form and time frame that enable people to carry out their responsibilities.5、Monitoring is a process that assesses the quality of internal control performance over time.The interlaced audit issue is as follows: under the internal control system of the Companies Act, company auditors must audit the method and the results of the accounting audit conducted by outside accounting auditors. On the other hand, the internal control system of the FIEA requires the outside accounting auditors to auditthe company auditors' monitoring of internal financial controls. Therefore, company auditors that audit outside accounting auditors under the Companies Act are audited by the same outside accounting auditors under the FIEA. This interlaced audit however is expected to make each audit more effective because the company auditor and the outside accounting auditor will each monitor the audit of the other.The time lag issue is expected to arise due to the timing of the submissions of the various audit reports required under the FIEA and the Companies Act. Company auditors will need to prepare and submit audit reports regarding the execution of duties by directors for the fiscal year as required by the Companies Act. However, it is expected that these audit reports will be submitted before the internal audit report required under the FIEA is submitted and audited by the outside accounting auditors. Thus, if the internal audit report points out a material weakness that was not referred to in the audit reports prepared by the company auditor, the company auditor will be placed in a difficult position and will need to decide whether to amend and make changes to the audit reports as such audit reports should also disclose such weaknesses. However, if the directors, the company auditors, and the accounting auditors are cooperating properly, this issue would not arise.It is expected that the system of internal control over financial reporting will prompt companies to build better control systems through cooperation between the directors, company auditors and outside accounting auditors.Connection between the two internal control systemsOn the internal financial controls and internal accounting control the similarities and differences.A difference between monitoring and control objectives.Reason for the difference between the two, simply because of financial supervision and control of the target company's material flow and cash flow, and accounting internal control object is the information flow. Understanding of Marx's words, “the production and the production of bookkeeping records are two different things after all, just to ship the same loading and shipping order are two differentthings.” Corporate material production process is based on the currency as the leading material movement, production and operation of the currency as the beginning and the end result, is achieving its goal of expanding the value of value. And accounting control is passed that have occurred in the material flow, capital flow formed by the flow of information to be the recognition, measurement, reporting. The former to productivity gains, the latter objective, the real target. However, operation of the accounting value of enterprise assets, after all, subordinate to the overall objective, we should also ask for the overall objective of internal control should also be an asset value of its end. Why is this request? This is because the production activities of financial decisions and accounting need to subordinate corporate financial activities, accounting control objectives are to be subject to financial control target.Internal accounting control system is now setting goals, still remain in traditional accounting supervision and legal, reasonable levels, while ignoring the principles of economic efficiency, not subordinated to the overall goal of corporate finance. We know that even if the security integrity of corporate assets and personnel compliance. However, poor economic efficiency of enterprises can not continue to exist, then such an accounting internal control system, despite the integrity of the specification how beneficial for them? Accounting supervision, internal accounting controls, is the business management of the important part, if not for the continued survival and development of enterprises play a useful role, it is indeed sad . Although the internal financial control and internal accounting control objectives differ, but the overall goal should always be consistent. Accounting control objectives should always be subject to financial supervision and corporate goals. Accounting internal controls for business expenses from their own legitimacy and rationality to make judgments, give expenditure or expenditure not to start. This is the person in charge of the accounting organization's powers. The specific operation is completed by the cashier. Economic business is completed, signed by the person in charge, after verification of the accounting charge, the decision to grant or not to grant reimbursement claims. Practices through review of the original certificate and found areas of doubt or vulnerability. In acheck, be controlled when reimbursement. Another major accounting internal control task is to ensure that the accounting information provided by an objective, true, complete and timely.Financial internal control is based on the financial accounts of enterprises as the main target of supervision, to consider the legality of the decision-making costs, reasonable, and consistent with the principles of economic interests. The right balance of enterprises in the enterprise legal person units, in determining the expenditure, the accounting bodies and accounting personnel to provide business only the amount of funds available for expenditure obligations, and no decision-making rights. Usually the meeting was the participation by the general accountant, accounting bodies and accounting personnel did not participate in conference events. Therefore, the financial supervision to monitor the main orientation is very necessary. Financial supervision should be in advance of supervision as well, so that you can not burn in prevention. Matter of course, need supervision in order to promptly correct the error.From a doctrinal perspective the Catholic Church is highly centralized under the authority of the pope and his bishops. However, from an administrative perspective the church is quite decentralized with each diocese and each parish within the diocese having a fair amount of autonomy. Dioceses have virtually no external or regulatory oversight of their financial statements. Unlike corporations which provide quarterly financial statements to the SEC and hold quarterly conference calls with outside analysts, the church is subject to almost no recurring outside financial scrutiny. Many dioceses voluntarily post their audited annual financial statements on their website at the conclusion of the year-end audit. Additionally, many dioceses provide parishioners with an annual financial and administrative newsletter which provides a highly summarized view of the cash flows for the year and the results of social and spiritual programs offered by the diocese. But many other dioceses do neither. Since they are not required by law to be transparent and accountable in their finances, they choose to keep their finances private.Corporate Financial ControlsRecent scandals, such as the Enron and Tyco scandals, contributed to the passage of the Sarbanes-Oxley Act in 2002. This has resulted in U.S. corporations undergoing intensive review, analysis, and testing of their internal control structures.The primary focus of the Sarbanes-Oxley bill is on fraudulent financial reporting. In a number of high-profile cases, management aggressively recognized revenue or manipulated (deferred) expenses to purposely make the company look better than it really was. This financial reporting chicanery had the impact of inflating the stock price which greatly benefited top management, holders of large blocks of the companies’ stock and stock options.Fraudulent financial reporting is much less of a concern for the dioceses and other not-for-profit entities. Safeguarding an entity’s assets is a bigger concern for not-for-profit entities. Revelations of embezzlements in not-for-profit entities are routinely reported in the media. Occasionally, those embezzlements occur at the highest levels of the organization. For example, the Orthodox Church of America recently fired its chancellor and began an audit. The chancellor is at the center of allegations brought by the former church treasurer of missing money, diverted cash, and un-audited accounts totaling millions of dollars. A pastor in the Bridgeport, Connecticut Catholic diocese was investigated on charges that he misspent $1.4 million of parish donations. Four purchasing agents for the archdiocese of New York allegedly extorted over two million dollars in a kickback scheme over eight years from various food vendors to maintain lavish lifestyles. The church lost over one million dollars by having to pay higher prices for the food being purchased for schools and parishes.There have been a number of studies that have documented the importance of and the general inadequacy of internal financial controls in churches. Others have focused on the relationship between the spiritual aspects of a church and its accounting practices.The objectives of the internal financial control structure of an entity are:1. Provide reliable financial statements and accounting records2. Safeguard the entity’s assets3. Promote operational efficiency and effectiveness4. Promote adherence to management’s policies and proceduresAn effective internal control structure consists of three levels:1. Control environment2. Accounting system3. Control proceduresRegardless of whether the entity is a Fortune 500 company or a diocese of the Catholic Church, the objectives of the internal control structure remain the same.They have difficulty separating duties and employees often have little supervision by a qualified financial manager. A fundamental tenet of internal accounting control is to keep the financial recordkeeping duties separate from those individuals that have access to assets, especially cash.Source: Jean C. Bedard, 2009 “Internal control”. T he Accounting Rreview.V ol.84,No.3.pp.839-867.二、翻译文章译文：内部控制介绍内部控制下的财务报告在日本的金融商品交易法（FIEA）下系统实施是从2008年4月1日开始的。

(精品)中小企业内部控制-外文参考文献(整理)

点击免费在线预览全文免费在线预览全文安徽工业大学毕业设计外文翻译安徽工业大学毕业设计外文翻译pagepage2pagepage3安徽工业大学毕业设计外文翻译安徽工业大学毕业设计外文翻译privateenterprisesoftheintenalcontrolissuespulinchangeconomicreview
(B)improve the quality of enterprise internal control system actors。 In recent years，
the ideological education of the private SME accountants， business training delayed, some do not have the qualifications of family members， relatives and friends was scheduled for accounting jobs,lack of knowledge of the internal control system。 Although there are some companies internal control system， internal control system is notcomprehensive and did not cover all the departments and personnel, not to penetrate the enterprise operating various business fields and in all sectors. Lack of effective inter-sectoral coordination and restraint， often resulted in disjointed management。 Internal control system is the corporate business units or personnel in the business formation process of mutual influence and mutual restriction of a dynamic mechanism，is a control function of a variety of methods, measures and procedures in general，it is not equivalent to the regulations system，not the same as internal management， but not the organizational plan. Effective internal controls to the premise， the key is the internal control system as the main body of the manager and staff.”Man”is the subject of internal control behavior， failure of internal control，risk management，accounting, production risks are related to。 Enterprises in the same time improve the internal control system to deal with the accounting staff of professional ethics education, Zeng Qiang accounting staff capacity to self-restraint; to strengthen professional training for accounting personnel to enhance the ability to work to reduce technical errors in the accounting business processes。

内部控制【外文翻译】

内部控制【外文翻译】外文文献翻译译文一、外文原文原文：Internal controlIntroductionThe system of internal control over financial reporting in Japan under the Financial Instruments and Exchange Act (FIEA) was implemented as of the fiscal year starting on April 1 2008.Under this system, executive officers of listed companies are obligated to evaluate their company's internal control over financial reporting and to file the results of such evaluation in the form of an internal audit report with the Financial Services Agency (FSA). In this report, executive officers should state material weakness if they judge any material weakness exists in the company's internal control over financial reporting. The report should also be audited by outside accounting auditors before being filed with the FSA. Since most Japanese companies have a fiscal year that ends in March, June 2009 will be the first time most companies file such a report.When the internal control system was introduced, it made reference to the Sarbanes-Oxley Act of the US. Under the Japanese system, clear standards were set regarding the set-up of internal controls over financial reporting in an effort to prevent the creation of excessive documentation and to control costs, two issues which had occurred in the US. However, even with such standards, some uncertainty exists. In particular, uncertainty arises regarding the connection between this system under the FIEA and the rules of the Companies Act.Failure to submit the internal audit report or submission of false statements can lead to liabilities and criminal penalties under the Financial Instruments and Exchange Act (FIEA). However, if there is a material weakness in the company's internal controls over financial reporting and executive officers disclose such material weakness in theinternal audit report, no sanctions will be imposed under the Financial Instruments and Exchange Act, nor will it directly lead to the director's liabilities under the Companies Act. Rather, disclosure of such material weakness is thought to be desirable, because by disclosing such material weakness, a company can improve the quality of its internal control over financial reporting, which will enable the company to submit more accurate financial reports in the future.Internal control is 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: reliability of financial reporting, effectiveness and efficiency of operations, and compliance with applicable laws and regulations. Internal control consists of the following five interrelated components.1、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.2、Risk assessment is the entity's identification and analysis of relevant risks to achievement of its objectives, forming a basis for determining how the risks should be managed.3、Control activities are the policies and procedures that help ensure that management directives are carried out.4、Information and communication are the identification, capture, and exchange of information in a form and time frame that enable people to carry out their responsibilities.5、Monitoring is a process that assesses the quality of internal control performance over time.The interlaced audit issue is as follows: under the internal control system of the Companies Act, company auditors must audit the method and the results of the accounting audit conducted by outside accounting auditors. On the other hand, the internal control system of the FIEA requires the outside accounting auditors to auditthe company auditors' monitoring of internal financial controls. Therefore, company auditors that audit outside accounting auditors under the Companies Act are audited by the same outside accounting auditors under the FIEA. This interlaced audit however is expected to make each audit more effective because the company auditor and the outside accounting auditor will each monitor the audit of the other.The time lag issue is expected to arise due to the timing of the submissions of the various audit reports required under the FIEA and the Companies Act. Company auditors will need to prepare and submit audit reports regarding the execution of duties by directors for the fiscal year as required by the Companies Act. However, it is expected that these audit reports will be submitted before the internal audit report required under the FIEA is submitted and audited by the outside accounting auditors. Thus, if the internal audit report points out a material weakness that was not referred to in the audit reports prepared by the company auditor, the company auditor will be placed in a difficult position and will need to decide whether to amend andmake changes to the audit reports as such audit reports should also disclose such weaknesses. However, if the directors, the company auditors, and the accounting auditors are cooperating properly, this issue would not arise.It is expected that the system of internal control over financial reporting will prompt companies to build better control systems through cooperation between the directors, company auditors and outside accounting auditors.Connection between the two internal control systemsOn the internal financial controls and internal accounting control the similarities and differences.A difference between monitoring and control objectives.Reason for the difference between the two, simply because of financial supervision and control of the target company's material flow and cash flow, and accounting internal control object is the information flow. Understanding of Marx's words, “the production and the production of bookkeeping records are two different things after all, just to ship the same loading and shipping order are two differentthings.” Corporate material production process is based on the currency as the leading material movement, production and operation of the currency as the beginning and the end result, is achieving its goal of expanding the value of value. And accounting control is passed that have occurred in the material flow, capital flow formed by the flow of information to be the recognition, measurement, reporting. The former to productivity gains, the latter objective, the real target. However, operation of the accounting value of enterprise assets, after all, subordinate to the overall objective, we should also ask for the overall objective of internal control should also be an asset value of its end. Whyis this request? This is because the production activities of financial decisions and accounting need to subordinate corporate financial activities, accounting control objectives are to be subject to financial control target.Internal accounting control system is now setting goals, still remain in traditional accounting supervision and legal, reasonable levels, while ignoring the principles of economic efficiency, not subordinated to the overall goal of corporate finance. We know that even if the security integrity of corporate assets and personnel compliance. However, poor economic efficiency of enterprises can not continue to exist, then such an accounting internal control system, despite the integrity of the specification how beneficial for them? Accounting supervision, internal accounting controls, is the business management of the important part, if not for the continued survival and development of enterprises play a useful role, it is indeed sad . Although the internal financial control and internal accounting control objectives differ, but the overall goal should always be consistent. Accounting control objectives should always be subject to financial supervision and corporate goals. Accounting internal controls for business expenses from their own legitimacy and rationality to make judgments, give expenditure or expenditure not to start. This is the person in charge of the accounting organization's powers. The specific operation is completed by the cashier. Economic business is completed, signed by the person in charge, after verification of the accounting charge, the decision to grant or not to grant reimbursement claims. Practices through review of the original certificate and found areas of doubt or vulnerability. In acheck, be controlled when reimbursement. Another majoraccounting internal control task is to ensure that the accounting information provided by an objective, true, complete and timely.Financial internal control is based on the financial accounts of enterprises as the main target of supervision, to consider the legality of the decision-making costs, reasonable, and consistent with the principles of economic interests. The right balance of enterprises in the enterprise legal person units, in determining the expenditure, the accounting bodies and accounting personnel to provide business only the amount of funds available for expenditure obligations, and no decision-making rights. Usually the meeting was the participation by the general accountant, accounting bodies and accounting personnel did not participate in conference events. Therefore, the financial supervision to monitor the main orientation is very necessary. Financial supervision should be in advance of supervision as well, so that you can not burn in prevention. Matter of course, need supervision in order to promptly correct the error.From a doctrinal perspective the Catholic Church is highly centralized under the authority of the pope and his bishops. However, from an administrative perspective the church is quite decentralized with each diocese and each parish within the diocese having a fair amount of autonomy. Dioceses have virtually no external or regulatory oversight of their financial statements. Unlike corporations which provide quarterly financial statements to the SEC and hold quarterly conference calls with outside analysts, the church is subject to almost no recurring outside financial scrutiny. Many dioceses voluntarily post their audited annual financial statements on their website at the conclusion of the year-end audit. Additionally, many dioceses provide parishioners with an annual financial and administrativenewsletter which provides a highly summarized view of the cash flows for the year and the results of social and spiritual programs offered by the diocese. But many other dioceses do neither. Since they are not required by law to be transparent and accountable in their finances, they choose to keep their finances private.Corporate Financial Controls。

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。

内部控制英文文献目录

内部控制英文文献目录1.内部控制管制对盈余质量的影响：来自德国的证据（March 2008）The effect of internal control regulation on earnings quality: Evidence from Germany2.内部控制制度如何影响财务报告？（Altamuro，June 24, 2009）How Does Internal Control Regulation Affect Financial Reporting3.财务报告内部控制缺陷的决定因素（Doyle，May 15, 2006）Determinants of weaknesses in internal control over financial reporting4.应计质量与财务报告内部控制（Doyle，January 24, 2007）Accruals Quality and Internal Control over Financial Reporting5.SOX内部控制缺陷对公司风险与权益资本成本的影响（Ashbaugh-Skaife，June 10, 2008）The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity6.审计委员会质量、审计师独立性与内部控制缺陷（Zhang）Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses7.小企业受益于内部控制缺陷审计师认证吗Do Small Firms Benefit from Auditor Attestation of Internal Control Effectiveness8.内部控制缺陷的决定因素（Jahmani）Determinants of Internal Control Weaknesses In Accelerated Filers9.操控性应计项目能帮助区分内部控制缺陷和欺诈吗Do Discretionary Accruals Help Distinguish between Internal Control Weaknesses and Fraud10.财务报告质量对债务契约的影响：来自内部控制缺陷报告的证据（Costello，September 4, 2010）The impact of financial reporting quality on debt contracting: Evidence from internal control weakness reports11.重大内部控制缺陷与盈余管理Material Internal Control Weaknesses and Earnings Management in the Post-SOX Environment12.家族企业的内部控制（April 2013）Internal Controls in Family-Owned Firms（）13.内部控制质量对企业并购绩效的影响研究Study on the Impact of the Quality of Internal Control on the Performance of M&A14.内部控制质量与信用违约互换利差（January 2014）Internal Control Quality and Credit Default Swap Spreads15.家族企业内部控制：特征和后果Internal Control in Family Firms: Characteristics and Consequences16.内部控制报告与会计信息质量：洞察”遵守或解释的“内部控制制度Internal control reporting and accounting quality：Insight "comply-or-explain" internal control regime 17.内部控制报告与会计稳健性Internal Control Reporting and Accounting Conservatism18.会计信息质量影响产品市场契约吗？来自政府合同授予的证据（March 2014）Does Accounting Quality Influence Product Market Contracting? Evidence from Government Contract Awards19.公司特征与财务报告质量：尼日利亚制造业上市公司的证据20.内部控制情况与专家审计师选择The Association between Internal Control Situations and Specialist Auditor Choices21.审计费用反应了控制风险的风险溢价吗（2013-07）Do Audit Fees Reflect Risk Premiums for Control Risk?22.内部控制质量与审计定价Internal Control Quality and Audit Pricing under the Sarbanes-Oxley Act23.内部控制缺陷与权益资本成本：来自萨班斯法案404节披露的证据Internal Control Weakness and Cost of Equity: Evidence from SOX Section 404 Disclosures24.内部控制缺陷与信息不确定性Internal Control Weaknesses and Information Uncertainty25.重大内部控制缺陷与股票价格崩溃危险：来自404条款披露的证据（May 2013）Material Weakness i n Internal Control and Stock Price Crash Risk: Evidence from SOX Section 404 Disclosure26.SOX内部控制缺陷对公司风险与权益资本成本的影响The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity27.信用评级、债务成本与内部控制信息披露：SOX302和SOX404法的比较28.萨班斯-奥克斯利法案对会计信息债务契约价值的影响The Effect of Sarbanes-Oxley on the Debt Contracting Value of Accounting Information29.财务报告内部控制的不利意见与审计师解聘/辞职Adverse Internal Control over Financial Reporting Opinions and Auditor Dismissals/Resignations30.新管理人员任命与随后的SOX法案404的意见Appointment of New Executives and Subsequent SOX 404 Opinion31.萨班斯奥克斯利：有关萨班斯法案404影响的证据Sarbanes-Oxley: The Evidence Regarding the Impact of Sox 40432.内部控制有效性自愿披露的经济决定因素及后果：从首次公开发行的证据（March 2013）Economic Determinants and Consequences of Voluntary Disclosure of Internal Control Effectiveness: Evidence from Initial Public Offerings33.非营利组织中内部控制问题的原因和后果The Causes and Consequences of Internal Control Problems in Nonprofit Organizations34.SOX内部控制披露在公司控制权市场中的价值The Value of SOX Internal Control Disclosures in the Market for Corporate Control35.内部控制缺陷与销售、一般的及行政费用的非对称性行为Internal Control Weakness and the Asymmetrical Behavior of Selling, General, and Administrative Costs 36.内部控制缺陷及补救措施披露对投资者感知的盈余质量的影响The Impact of Disclosures of Internal Control Weaknesses and Remediation on Investor-Perceived Earnings Quality37.内部控制缺陷与美国上市的中国公司与美国公司的审计师SOX Internal Control Deficiencies and Auditors of U.S.-Listed Chinese versus U.S. Firms38.内部控制信息披露与代理成本—来自瑞士的非金融类上市公司的证据（January 2013）Internal Control Disclosure and Agency Costs Evidence from Swiss listed non-financial Companies39.萨班斯奥克斯利法案与公司投资：来自自然实验的新证据The Sarbanes-Oxley Act and Corporate Investment: New Evidence from a Natural Experiment40.国内投资者保护、所有权结构与交叉上市公司遵守SOX要求披露内部控制缺陷Home Country Investor Protection, Ownership Structure and Cross-Listed Firms’Compliance with SOX-Mandated Internal Control Deficiency Disclosure41.审计师对披露重大缺陷相关风险的看法Auditors’ Perceptions of the Risks Associated with Disclosing Material Weaknesses42.交叉上市公司提供与美国公司相同质量的披露？来自萨班斯-奥克斯利法案302条款下的内部控制缺陷信息披露的证据Do cross-listed firms provide the same quality disclosure as U.S. firms? Evidence from the internal control deficiency disclosure under Section 302 of the Sarbanes-Oxley Act43.内部控制缺陷与并购绩效Internal Control Weaknesses and Acquisition Performance44.萨班斯-奥克斯利法案302条款下的内部控制缺陷对审计费用的影响The Effect of Internal Control Weakness under Section 404 of the Sarbanes-Oxley Act on Audit Fees45.审计师对财务报告内部控制的评价对审计费用、债务成本及净遵从收益The Effect of Auditors’ Assessment of Internal Control of over Financial Reporting on Audit Fees, Cost of Debt and Net Compliance Benefit46.上市公司披露的信息含量与萨班斯-奥克斯利法案Information Content of Public Firm Disclosures and the Sarbanes-Oxley Act47.财务错报与股票市场的契约：从增发的证据Financial Misstatements and Contracting in the Equity Market: Evidence from Seasoned Equity Offerings48.公司治理质量与SOX 302条款下内部控制报告Corporate Governance Quality and Internal Control Reporting Under Sox Section 30249.审计委员会质量、审计师独立性与内部控制缺陷Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses50.SOX404条款的影响：成本，盈余质量与股票价格The Effect of SOX Section 404: Costs, Earnings Quality, and Stock Prices51.内部控制缺陷与银行贷款契约：来自SOX404条款披露的证据Internal Control Weakness and Bank Loan Contracting: Evidence from SOX Section 404 Disclosures52.审计师对财务报告内部控制的决策：分析、综合和研究方向Internal Control Over Financial Reporting Decisions: Analysis, Synthesis, and Research Auditors’　Directions53.应计质量与财务报告内部控制（Doyle，The Accounting Review, forthcoming）Accruals Quality and Internal Control over Financial Reporting54.业绩基础CEO和CFO 薪酬对内部控制质量的影响The impact of performance-based CEO and CFO compensation on internal control quality55.内部控制重大缺陷与CFO 薪酬Internal Control Material Weaknesses and CFO Compensation56.财务报告内部控制缺陷的决定因素Determinants of weaknesses in internal control over financial reporting57.内部控制与管理指南Internal Control and Management Guidance58.2002萨班斯-奥克斯利法案302条款下内部控制缺陷的市场反应以及这些缺陷的特征Market Reactions to the Disclosure of Internal Control Weaknesses and to the Characteristics of those Weaknesses under Section 302 of the Sarbanes Oxley Act of 200259.自愿报告内部风险管理和控制系统的经济激励Economic Incentives for Voluntary Reporting on Internal Risk Management and Control Systems60.后萨班斯法案时代审计意见的信息含量The information content of audit opinions in the post-sox era61.上市公司披露的信息含量与萨班斯-奥克斯利法案（April, 2010）Information Content of Public Firm Disclosures and the Sarbanes-Oxley Act62.信息摩擦如何影响公司资产流动性的选择？萨班斯法案404条款的影响s Choice of Asset Liquidity? The Effect of SOX Section How d o Informational Frictions Affect the Firm’40463.已审计的信息披露给资本市场参与者带来利益是什么（December 19, 2013）What are the benefits of audited disclosures to equity market participants64.诉讼风险与审计定价：公众股权的作用（January 7, 2013）Litigation Risk and Audit Pricing: The Role of Public Equity65.萨班斯-奥克斯利法案对IPO和高收益债券发行人的影响The Impact of Sarbanes-Oxley on IPOs and High Yield Debt Issuers66.来自金融危机的公司治理的经验教训The Corporate Governance Lessons from the Financial Crisis67.谁对企业欺诈吹口哨Who Blows the Whistle on Corporate Fraud68.内部控制缺陷与现金持有价值Internal Control Weakness and Value of Cash Holdings69.民族文化和制度环境对内部控制信息披露的影响The impact of national culture and institutional Environment on internal control disclosures70.财务报告质量与权益资本成本之间联系的讨论：一些个人的意见（June 6, 2013）Some Personal Observations on the Debate on the Link between Financial Reporting Quality and theCost of Equity Capital71.使用盈利预测同时估计企业层面的权益资本成本和长期增长Using Earnings Forecasts to Simultaneously Estimate Firm-Specific Cost of Equity and Long-Term Growth72.高管薪酬差距与权益资本成本Executive Pay Disparity and the Cost of Equity Capital73.财务报告质量与公司债券市场（博士论文，Mingzhi Liu, 2011）Financial Reporting Quality and Corporate Bond MarketsReferencesAboody, D., J. 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内部控制文献英文翻译

The enterprise internal control theoryThe 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.What is the internal controlThe 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 of business 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.Second, the basic structure of internal controlThe basic structure of internal control. Mainly includes controlenvironment, accounting system and control procedures in three aspects:(a) control environment. Control environment refers to establish or implement a policy of various factors, which affect mainly reflects unit managers and other personnel to control the attitude, understanding and action. Specific include: management ideas and management style, unit organization structure, functions and managers of these functions, determine the powers and responsibilities of the manager monitoring and inspection method, the working personnel policy measures to control, and its implementation, this unit of various external business relations.(2) accounting system. Accounting system refers to establish accounting and accounting supervision procedure and method of business activities. Effective accounting system should do:1, confirmed and record all real business, timely and detailed description of economic business, so in the financial and accounting reports of economic business appropriately classified.2 and measurement value of economic business, so in the financial and accounting reports records in the appropriate monetary value.3 and determine the time, business to business records in the appropriate accounting period.4 in the financial and accounting reports, business and proper disclosure of expression related matters.(3) control procedures. Control program to formulate policy and managers to ensure a certain procedure. Specific include: business and economic activity approval, The relevant personnel division of responsibilities clear, and prevent fraud, The bill and certificates and use, should guarantee business activities and recorded properly, Property and its use to have documented exposure measures to protect, For registered business valuation, and to review, etc.Third, the basic way of internal controlThe basic way of internal control mainly has: organization planning control, authorized control, budget control, material control, cost control, risk control and audit control.(a) to organize the control. According to the internal control requirements, the unit in determining the organizational structure andimprove the process, incompatible duties shall follow the principle of separation, the so-called incompatible duties, refers to those if by a man or a department, and may cheat yourself concealing its position of frauds. The economic activity of the unit can usually divided into five stages: namely, the approval issued by authorized, execution, and records. Normally, if each step by the relatively independent researchers (or department), can guarantee the separation incompatible duties, facilitating the function of the internal control. Organize and control mainly includes two aspects:1 and incompatible duties of separation. If the accounting work of accountant and cashier incompatible duties, need to separate. Should be separate positions usually have an authorized: economic business duties to separation, Execute a business with the position of the post to review: Execution of an economic position and record the business to business position: Keep a record of the property of the position and position of property to separation etc. Incompatible duties separation is based on the assumption that two personal unconscious accomplice a possibility, but the possibility of a person gains more than two people. If this hypothesis, breakthrough incompatible duties of separation cannot play control function.2, the organization's control. A unit of economic activities according to the needs of different departments and institutions set, the organization's set of responsibilities and should reflect the mutual control requirements. Specific requirement is: the responsibility and authority of the organizations must be licensed and guarantee the authority within the scope of authority without intervention, Each business must pass in operation of the department and guarantee in different departments concerned to check each other, In every business, should belong to was not inspectors, in order to ensure that the inspectors check out the problem was solved quickly.(2) authorized control. The authorized department of internal control unit to handle business or staff access control. Some departments or units within a clerk in the treatment of economic business, must be authorized or approved to, no approval. Authorized control unit can guarantee the implementation course and abuse. Authorized are generally authorized and particular authorized two forms: general mandate is to deal with average economic business level and the approval of the right conditions stipulated in the unit, usually in the internal control of clarifying, Special authorization of special economic business processing is theright level and approval conditions, such as when a prescribed amount exceeds the economic business department, only after approval within specific authorized to handle. Authorized the basic control requirement is: first, must be clear and specific license authorization of the general line and responsibility, Secondly, to clear the authorized business each program, Again, to establish the necessary examination system, to ensure that the processing after the authorized business working quality. Some current unit executes leadership "pen", with the approval of the internal control principles and requirements, should reform. Practice has proved, rights should be restricted, lose the right to restrict the corruption which easily.(3) budget control. Budget control is an important aspect of internal control, including financing, financing, purchasing, production, sales, investment and management activities. The economic business units to prepare detailed budget and plan, and through the authorized by relevant departments, the budget or plan implementation control, the basic requirements: first, the unit budget must reflect the management goal, and clear responsibility. Second, the budget shall be permitted by the authorized to budget adjustments to budget and more practical. Third, it shall timely feedback or regular budget implementation.(4) physical assets control. Physical assets control mainly include restrictions to control inventory control and regular two, this is the real assets of unit of safety control measures. There are two main: first, to limit to strictly control, to physical assets and the relevant documents of the physical assets, such as cash and bank deposit, securities and inventory, warehouse, the warehouser except cashier personnel and other personnel is limited, contact, to ensure the safety of assets. Second, regular physical assets inventory, guarantee the physical assets conform with the actual amount recorded book, such as accounts inconsistent, should investigate the cause and treatment. In addition to the above, physical assets control say from broad sense, also include the physical assets of purchase, storage, and shipping and sales process control.(5) cost control. Modern cost control can be divided into "extensive" and "intensive" two. Extensive cost control, refers to the production technology, product process under the condition of invariable, rely solely on reducing consumption materials, reasonable material to lower the cost of cost control, Intensive cost control, refers to raise the level of technology to improve the production technology, product process, thus reducing the cost control. These two kinds of methods, combining modern cost control.1, extensive cost control, the cost of raw materials procurement control from the final product sold throughout, and is one of the most fundamental and most main control method. First, the raw materials procurement cost control. For bulk materials generally used to open ZhaoBiaoFa or according to manufacturer direct purchasing. Second, the use of materials cost control. Generally, there are two ways: one is the objective cost control, it is through the "target cost price - goals profits target =", which is obtained by cost method to control costs. Veto Second, it is the cost control of various assignments, and through the analysis of cost drivers, costs and expenses of the collection, not only more reasonable truly computational cost, and thus find income and cost ratio or not only put no gains, so can largely reduce costs. Third, product sales, cost control. Mainly propaganda cost control, notable is, advertising, promotional role played only product quality is the foundation of the user's trust. Therefore, we should grasp investment and expenses of the matching principle. [NextPage]2 and intensive cost control. And can be divided into two types: one is to improve production technology by to reduce cost control. There are many ways to improve production technology, such as the introduction of new production line adopts high-tech products, etc. Two is improved by process to reduce the cost of cost control. Intensive cost control on intellectual achievements, it can make the excess profit achievements.(6) risk control. Risk is usually referred to as a result of the action, and the risk associated with another concept is uncertain. Some people only know beforehand action may result, but don't know they appear probability, or both all don't know, but only as a rough estimate. For example, enterprise test-manufacturing a new product, this product can certainly advance trial success or failure. But don't know these two consequences of possibility appeared. Business decisions are generally in uncertain circumstances. In practice, a result of action has many may not sure, risk, And as a result of the action, it is certainly not risk. The risk control is to prevent and avoid as far as possible adverse outcome. According to the reasons of the formation of risk and risk management can generally be divided into two categories: the financial risk,1, management risk. Risk management refers to the production and business operation reasons for corporate profits to the uncertainty. Due to the production and operation of enterprises will be derived from many aspects of the external and internal factors, thus greatly, and the uncertaintyof uncertainty, causes the enterprise profit margins or the changes, thus bringing risk. Operational risk changes from the external, nonetheless, enterprises should adopt the effective internal control measures to prevent.2, financial risk. Financial risk and risk, it is to because debt and the enterprise's financial results for uncertainty. Companies operating in the capital, debt all except the part of self-capital, borrowed funds for enterprise self-capital affect profitability, At the same time, borrowed money to repay captital with interest, if unable to repay debts that are due, the enterprise will into financial difficulties or bankruptcy. When the enterprise rate than pre-tax profit margins funds borrowed funds rate, use borrowed money earn profits and residual interest except compensation and thus make the self-capital profitability improve. However, if the enterprise income tax profit margins than money borrowed funds, at this moment, use borrowed money to finance the profits are not pay interest, still need to use their own funds to pay interest on the part of the profit margins, thereby reducing the self-capital, make enterprise losses incurred, even the bankruptcy of the danger. The risk for financing risk. The size of the risk degree of self-capital by borrowing money, borrowed money ratio, the greater the risk degree proportion with smaller proportion, borrowed funds, risk degree also decrease. For financial risk control, the key is to ensure a reasonable capital structure, maintain the appropriate level of debt, should make full use of the debt management skill gain financial leverage income, improve the self-capital profitability, To avoid excessive debt caused by the financial risk, which is the important link of the enterprise internal control, must take the necessary measures to prevent fundraising risk.(7) auditing control. Audit control mainly refers to the internal audit, internal audit and control of accounting is to supervise. Accounting information to internal audit, internal control is an integral part of the internal control is a kind of special form. Internal auditing is an organization in all kinds of activities and the internal control system of independent evaluation to determine whether the policy implementation, establish the procedure is in compliance with the standard of resources utilization, whether reasonable, effective and unit of objectives achieved. Internal audit content is very extensive, generally include internal financial audit and internal management audit. Internal audit supervision of accounting information, and is not only the internal control is effective means to ensure that the accounting information is true and complete. According to the basic principle of internal control and accounting work in our country actual situation, the new "law" regulation, the unit shall in internal accounting supervision system ofaccounting information in the regular internal audit methods and procedures, in order to make the internal audit institutions or internal auditors of accounting information system and procedure of audit work. 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. Including: responsibilities, and strict procedures, truthfully record, regular check, etc. In practice, establishing and implementing internal control should also consider: enterprise scale, organizational system and the owners' rights and interests; etc. Business property, diversity and complexity, Transfer, processing, and the methods to information, Applicable regulatory requirements, etc. At present many enterprise internal control was not good, except knowledge level, the main reasons of the administration is to establish and implement effective internal control of power, pressure, coerce, enough. This change of the accounting law depends on the implementation of new science and the modern enterprise system and the establishment of corporate governance structure. To help enterprises to establish internal control, can consult other countries and regions, by the relevant departments of the internal control of some important industry and points for each unit, reference, and learning to use gradually perfect the internal control system, in order to promote the comprehensive enterprise in our country, and in essence.企业内部控制理论内部控制是现代企业管理的重要标志，通过了结论的做法是：以控制强，弱，无控制的控制，无序。

从信息披露看企业内部控制外文翻译文献

文献信息:文献标题：Regulation by disclosure: the case of internal control(从信息披露规则角度看企业内部控制)国外作者：Laura F. Spira, Michael Page文献出处：《Journal of Management & Governance》，2010, 14(4):409-433字数统计：英文2253单词，12476字符；中文3543汉字外文文献：Regulation by disclosure: the case of internal control1.Lntroduction: disclosure as a regulatory toolThe traditional framework of corporate accountability relies on disclosure of information to stakeholders. The form, content and reliability of this disclosure have been a matter of concern and debate ever since the establishment of legislative protection for investors and creditors in the mid nineteenth century. Financial scandals typically prompt calls for improvements in disclosure. The assumption underlying this form of disclosure is that stakeholders will be provided with information through which they may hold company management to account for the use of resources provided—a stewardship approach.A different view of the purpose of disclosure underlies developments in standardising financial reporting which have been justified on the basis that users of financial statements need information in order to make a broad range of economic decisions about their relationships with corporations, an assumption which underpins the development of conceptual frameworks for financial reporting.More recently, disclosure has become viewed as a tool of regulation. For example, the UK Companies Act 2006 has required companies to make disclosures relating to risks and futureprospects. This approach to disclosure as a regulatory tool is reflected in recent discussions of European policy. The Winter Report1 of 2002 stated: Disclosure requirements can sometimes provide a more efficient regulatory tool than substantive regulation through more or less detailed rules. Such disclosure creates a lighter regulatory environment and allows for greater flexibility and adaptability. (p. 34) The discussion paper “Risk Management and Internal Control in the EU” states that:…if regulation is necessary, then disclosu re of information should be the preferred regulatory tool because it puts power in the hands of shareholders and markets rather than leaving it entirely with regulators (Federation des Experts Comptables Europeens 2005, p. 4)Disclosure is thus seen to be beneficial from three linked and overlapping perspectives: in securing corporate accountability and the exercise of good corporate governance on behalf of stakeholders; in enabling better investment decisions and the smooth running of capital markets; and as a form of indirect regulation that achieves the goals of regulators.In the US, securities legislation has relied on mandated disclosure since the 1930s. Although disclosure is central to its regime of corporate accountability, the UK approach to corporate legislation has been significantly different: recognition of this difference has been heightened in much of the recent …rules v. principles5 debate following the Enron debacle (Bush 2005). The response to such apparent failings of the system of accountability is typically a demand for fuller disclosure of information.The development of UK corporate governance policy has been characterised by a 'softer' approach, based on the principle of …comply or explain5, under which disclosure of information about compliance becomes mandatory, although code compliance remains voluntary. Arguments in support of this approach rest on the need for flexibility to recognise the range of diversity among companies and their activities and the assumption that the information provided about compliance will allow enforcement through market discipline.Studies of disclosure tend to focus on the readily observable —the content of the disclosures themselves -rather than the behavioural effects in corporate policies and processes which disclosure is intended to secure but which are far more difficult to assess. However, the knowledge that disclosure is required may have an earlier and equally important effect on management behaviour as that produced by market response. This is hinted at in the comment of William L Cary, former chairman of the Securities and Exchange Commission who wrote in 1967 that:Disclosure is the most realistic means of coping with the ever-present problem ofconflicts of interest. In some instances our conduct is motivated by what we think is right, without regard to anything else. But, perhaps equally important, ethical behaviour-and wise counselling-results from estimating the public reaction to a full knowledge of a planned course of conduct. The requirement of disclosure in certain instances, and its possibility always, is thus a most important regulatory force in our society. Disclosure is the foundation of reliance on self-regulatory approaches to conflict problems and is the clearest alternative to greater governmental or institutional intervention. [Cary 1967: 408] Although statements such as those above identify disclosure as a regulatory tool, Cary's is unusual in that it attempts to describe the mechanisms by which it works. In this paper we focus on a specific form of disclosure-that relating to internal control-in a specific context-that of the UK's “comply or explain” corporate governance regime. Our choice of internal control as a disclosure topic reflects the continuing focus on this area. In 1999 the Institute of Chartered Accountants in England and Wales (ICAEW) published “Internal Control: Guidance for Directors on the Combined Code” [Internal Control Working Party (The Turnbull Report) 1999]. It was prepared by an Internal Control Working Party chaire d by Nigel Turnbull and is often referred to as “the Turnbull report” or “the Turnbull guidance”. The Financial Reporting Council later set up the Turnbull Review Group which published revised guidance in 2005 (Turnbull Review Group 2005). Almost simultaneously ICAEW published a briefing document “Implementing Turnbull-a Boardroom Briefing” (Jones and Sutherland 1999). We consider the impact of internal control disclosure requirements by examining the nature of the disclosures made in accordance with theTurnbull guidance for directors reporting on internal control. We observe that the format and content of such disclosures may converge into a standardised 'boilerplate' and we discuss the implications of this.In contrast to other recent studies (e.g. Beattie et al. 2004; Beretta and Bozzolan 2004; Abraham et al. 2005; Linsley and Shrives 2005) which have sought to measure disclosure quality through the adoption of a content analysis approach, our research method is informed by grounded theory as an appropriate means of generating insights into the presentation and interpretation of disclosures.The paper begins with an outline of the development of the concept of internalcontrol, noting the difficulties encountered in arriving at a suitable definition for purposes of disclosure, and its recent identification with risk management. Focusing onthe disclosure requirements of the UK Turnbull guidance, we investigate disclosers' responses to the “comply or explain” regime through an analysis of selected disclosure narratives. We conclude by identifying a disclosure life cycle which highlights issuesthat policy-makers endorsing the use of disclosure as a means of regulation may need to address.2.Internal control and its disclosurethe subject of internal control, once a guaranteed remedy for sleeplessness, has made a spectacular entry onto political and regulatory agendas. (Power 1997: 57)In his analysis of the development of the role of audit, Power observes that internal control has become increasingly important as part of a system of regulation which relies on making internal mechanisms visible through forms of self-validation and disclosure. Corporate governance requirements have frequently been couched in the form of codes of practice on the principle of 'comply or explain' rather than prescriptive legislation. The monitoring role of the board of directors, which forms the apex of the internal control system of an organisation, has been emphasised. The influence of particular interest groups has been important in the negotiation of these developments. Auditors, bothinternal and external, can claim expertise in internal control, advancing their organisational position in the case of internal auditors (Spira and Page 2003) and increasing the potential for sales of specialised services in the case of external auditors. Regulators and legislators have focused on internal control issues as a policy response to crises (Cunningham 2004).The use of internal control as a corporate governance device reflects a subtle but significant change in its conception, moving from the original “supportive” notion that internal control systems were an integral part of the structure of an organisation which enabled its goals to be achieved, to the more recent view of internal control as a substantially “preventive” system, designed to minimise obstructions to goal achievement and carrying significantly greater expectations of the effectiveness of such systems. AsPage and Spira (2004) note, companies have also increasingly taken 'risk-based' approaches to internal control because of the increased pace of organisational change—control systems change too fast to be rigidly documented and companies may not even have full documentation relating to some of their IT based systems. For these reasons there has been an increase in 'delegation' of control downwards in the organisation and there is likely to be no central record of control systems.The emergence of risk-based approaches to internal control has resulted in a confluence of internal control and risk management to the point that an influential publication (Jones and Sutherland 1999) issued at the same time as the Turnbull guidance referred frequently to “internal control and risk management” as a single concept in providing practical assistance for boards in complying with the Turnbull disclosure requirements.The demonstration of “good” corporate governance is a challenge for boards of directors but describing structural mechanisms such as internal control processes may be one way of meeting demands for transparency. Thus, what was once an internal interest becomes a means of demonstrating regulatory compliance.Concerns about internal control in the US and the UK arose initially from a desire to establish the boundaries of external auditor responsibility. The difficulties of defining internal control are illustrated in the earliest US experience, as summarised in a lecture by Mautz (1980). He quotes the 1949 AICPA definition: Internal control comprises the plan of organization and all of the coordinate methods and measures adopted within a business to safeguard its assets, check the accuracy and reliability of its accounting data, promote operational efficiency, and encourage adherence to prescribed managerial policies. and describes the concern of firms' legal counsel about the broadness of this definition. This concern led to a new definition issued in 1958 which split the four parts of the original definition between “accounting control” (safeguarding assets and checking reliability and accuracy of accounting data) and “administrative control” (promotion of operational efficiency and encouragement of adherence to prescribed management policies) and defined auditors' responsibility as reviewing accounting controls only. A further narrowing took place in 1972 when the US auditing profession limited the two components of “accounting control” even more.Up to this point, the definition was really only of concern to companies and their auditors but the passing of the Foreign Corrupt Practices Act in 1977 changed this. The Act was passed in response to bribery scandals and for the first time envisaged the use of internal control as regulation. It was based on a narrow conception of internal control newly described as “internal accounting control”. It also changed the focus of internal control: whereas the concerns of “accounting control” had been at low organisational levels and clerical procedures, the Act now shifted attention to controls at board level for the first time.Further concern about inadequacies in financial reporting led to a private sector initiative which established the Treadway Commission on Fraudulent Financial Reporting in 1987. Its recommendations included a call for a review of the varying concepts of internal control to develop a consistent approach. The Committee of Sponsoring Organizations (COSO 1992) subsequently produced an integrated framework for internal control in 1992, defining internal control as: A process designed to provide reasonable assurance regarding the achievement of objectives in the following categories:•Effectiveness and efficiency of operations.•Reliability of financial reporting.•Compliance with applicable laws and regulations (COSO 1992, p. 9)However, the Sarbanes Oxley legislation of 2002 introduced a further definition: “internal control over financial reporting”3 which suggests that consistency has not yet been achieved and ambiguity still exists.In the UK, internal control first entered the corporate governance agenda when the Cadbury Committee, reporting in 1992 on the financial aspects of corporate governance, adopted the view that directors5 responsibilities with regard to internal control should be clarified. They recommended that directors should report on the effectiveness of internal control systems and that auditors should report on that statement but passed responsibility for implementing this to the accountancy profession.In 1994 the Rutteman working party defined internal control using the US definition of 1958 and also replaced the Cadbury recommendation that directors should report on the effectiveness of internal controls with the suggestion that they may wish to do so. In 1998the Hampel review of the Cadbury Code weakened this recommendation even further but, forthe first time, suggested that internal control and risk management were related.This link was built on by the internal control working party chaired by Nigel Turnbull which was charged with producing guidance for directors in interpreting the Code's requirements for reporting on internal control, finally grasping the nettle avoided by Cadbury, Rutteman and Hampel. Using a broad definition of internal control, the Turnbull guidance views it as a key component of risk management. In terms of the apparent satisfaction of disclosers and their audiences, the guidance appears to have proved remarkably successful, judging by the responses to the consultation initiated by the Financial Reporting Council Turnbull Review Group in 2005. The guidance has also beenwidely adopted in the public sector.中文译文:从信息披露规则角度看企业内部控制1.引言：作为监管工具的披露传统的企业责任框架依赖于利益相关者的信息披露。

会计学内部控制外文文献

会计学内部控制外文文献外文翻译J.Wild,Ken W.Shaw,Barbara Ghiappetta. Principles of Accounting本节将介绍内部控制及其基本原则，并讨论科学技术对内部控制的影响和控制程序的局限性。

一、内部控制的目的小型企业的管理者(或老板)常常需要控制企业整体经营。

他们要负责资产的采购、员工的雇佣和管理、合约洽谈以及支票签发。

这些管理者通过亲自接触和观察来了解企业是否取得了已进行过支付的资产或劳务。

但更多企业无法通过这种监督方式保证企业的运转，他们必须划分责任并依靠正式程序来控制企业经营活动。

管理者使用内部控制制度监督和控制企业的各种活动。

内部控制制度(internal control system)是由各种政策和程序构成的，管理者通常使用他们: , 保护企业资产。

, 确保会计录的可靠性。

, 提高运营效率。

, 保证公司政策的贯彻执行。

一套设计完善的内部控制制度是系统设计、分析和实施的关键环节。

管理者之所以重视内部控制制度是因为他可以预防可避免的损失，帮助经营者制定运营计划，监督企业运营期情况和员工表现。

尽管内部控制无法提供担保，但可以降低企业遭受损失的风险。

二、内部控制的原则隐隐无性质和企业规模等因素的不同，不同企业采用的内部控制政策和程序也各不相同。

但有些基本原则是普遍适用的，这些普遍适用的内部控制原则(principles of internal control)包括:, 明确责任。

, 保持适当的记录, 为资产投保，并为关键员工投保忠诚险, 保证资产报关与记录相分离, 划分相关交易的责任, 应用各种控制技术, 定期实施独立核查本节将介绍这七项原则以及如何使用内部控制将偷窃和欺诈风险减值最小。

这些程序也将增加会计记录的可靠性和准确性。

1( 明确责任良好的内部控制意味着将各工作任务的职责划分清楚并指派给适credit history, individual score of the borrower, loan purpose, source of payments, repayment options, guarantor of basic information and for loan amount, term, interest rate, payment methods, such as recommendations, if the customer agreed to process the business 当的员工，否则在发生差措施将很难确定是谁的责任。

企业内部控制外文翻译文献编辑

文献信息：文献标题：Perspectives on Internal Control and Enterprise Risk Management（内部控制与企业风险管理透视）国外作者：İdil Kaya文献出处：《Eurasian Business Perspectives》,2017,11(02):379-389 字数统计：英文2788单词，16276字符；中文5242汉字外文文献：Perspectives on Internal Control and Enterprise RiskManagementAbstract Grounded on the literature review on Enterprise Risk Management (ERM) this paper aims to analyze the extent and the effectiveness of internal control as well as ERM and to explore their connection with the value creation. A theoretical lens is used to discuss whether effective internal control and ERM enhance performance and increase value creation ability. ERM is most frequently defined with the reference to the 2004 Guidance document published by Committee of Sponsoring Organizations of Treadway Commission (COSO). Proponents of COSO’s ERM Integrated Framework describe this framework as “a world-level template for best practice”, and claim that ERM used by management to enhance an organization ability to manage uncertainty and to consider how much risk to accept as it strives to increase stakeholder value. Additionally the Internal Control— Integrated Framework is a viable and suitable framework for designing, implementing, conducting and assessing the effectiveness of internal control and for reporting. The relationship between value creation and ERM is widely investigated in academic literature. Empirical studies on the value creation abilities of ERM and internal control suggest that there is a positive relation between value creation, internal control and ERM. These studies reveal that firm performance and value are enhanced by high-qualityERM adoption and implementation. Using different identifier of ERM such as Standard and Poor’s risk management ratings or presence of a Chief Risk Officer, the findings of empirical studies reveal that higher ERM quality is associated with less resource constraint, better corporate governance and better accounting performance. Additionally academic studies indicate that the risk-based communication is reinforced with ERM implication.Keywords: Enterprise risk management , Internal control , Value creation1.IntroductionChanging business and operating environments, increased competition, technology driven, global scale and complex structure of companies have increased the importance of effective internal control and risk management. Enterprise risk management (ERM) is a process that is viewed today as an indicator for optimal achievement of companies’ mission and execution of its strategy. This is also a coping mechanism vis-`a-vis new demand for reporting purposes and additional compliance mandate placed on organizations to have effective internal control and risk management. Rating agencies e.g. Standard & Poor’s have included ERM assessment in ratings of insurance companies since 2007. Furthermore the stakeholders’ demand for more transparency and accountability on the business decisions and governance forces enterprises to have effective internal control and ERM. Committee of Sponsoring Organizations of Treadway Commission (COSO) has released two frameworks provide guidance for management in implementing and evaluating effective enterprise risk management and internal control processes, leading to the improvement of organizational performance and governance. These are COSO’s Internal Control—Integrated Framework and COSO’s Enterprise Risk Management—Integrated Framework.COSO guidance is recognized as being globally and its integrated frameworks are viewed as being the principal tools that enable organizations to enhance their capacity in dealing with uncertainty that presents both risk and opportunity with the potential to erode or enhance value.Proponents of COSO’s ERM Integrated Framework describe this framework as “a world-level template for best practice”, and claim that ERM used by management to strengthen an organization ability to manage uncertainty and to consider how much risk to accept as it strives to increase stakeholder value. Additionally the Internal Control—Integrated Framework is a viable and suitable framework for designing, implementing, conducting and assessing the effectiveness of internal control and for reporting. COSO’s principal argument is that the essential prerequisites of firms’ long term success are good risk management and internal control (DeLoach and Thomson 2014).While internal control has been always an important field for internal and external audit, risk management has been a vital concern on the fields of finance and insurance but it is received widespread attention following accounting and corporate scandals in the beginning 2000s and 2008 global crisis (Wu et al. 2015). Section 404 of Sarbanes-Oxley Act and its impacts and repercussions on global capital markets have put the spotlight on COSO’s Internal Control Framework and the recent economic crisis has heightened considerably the importance of ERM (Landsittel and Rittenberg 2010).Grounded on the literature review on ERM this paper aims to analyze the extent and the effectiveness of internal control as well as ERM and to explore their connection with the value creation. A theoretical lens is used to discuss whether effective internal control and ERM enhance performance and increase value creation ability. The remainder of the paper is presented in three sections. Section 2 expands upon the COSO Integrated Frameworks. This is followed by the related literature that provides an overview of empirical research findings on internal control and enterprise risk management. The fourth and final section provides a conclusion providing some final comments.2.COSO Integrated FrameworksWhether applied individually or together, COSO frameworks are the principal guidance used by organizations to address internal and external pressures placed onthem to have effective internal control and risk management. Originally formed in 1985, COSO is voluntary private sector initiative dedicated to improve organizational performance and governance through effective internal control, enterprise risk management, and fraud deterrence. Its sponsoring organizations are the Institute of Internal Auditors, the American Accounting Association, and the American Institute of Certified Public Accountants, Financial Executives International, and the Institute of Management Accountants.COSO’s first Internal Control Framework is released in 1992 and is admitted widely as a recognized standard for developing and maintaining effective and efficient internal control. On May 14, 2013, as a result of multiyear project, COSO updated this Framework to include enhancements and clarifications for users.COSO (2013a, p. 3) defines internal control as “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:–Effectiveness and efficiency of operations–Reliability of financial reporting–Compliance with applicable laws and regulations”.There is a growing support for the general argument that the effectiveness of internal control is a crucial and challenging system for organizations. COSO’s Internal Control Framework is developed in expecting to help and support organizations to design, implement, conduct and assess these systems of internal control. Components, objectives and entity levels presented three dimensions of internal control. These are presented in Table 1.Table 1 Three dimensions of internal controlSource: COSO (1992)The strength of the internal control system is to improve organizations’ achievements of their objectives through providing effectiveness and efficiency of their operations, reliability of their financial reporting and compliance with applicable laws and regulations. Internal control system needs to be assessed regularly to check its effectiveness. There are 17 relevant principles associated with the internal components. These are presented in Table 2.Table 2 Principles of internal control17 Principals by internal control componentsControl environmentmitment to integrity and ethical values2.Oversight of the development and performance of internal control3.Establishment of structures, reporting, authorities and responsibilitiesmitment to competence5.AccountabilityRisk assessment6.Suitable objectives11.Selection and development of general controls over technology12.Deployment through policies and proceduresInformation and communicatione of relevant information14.Internal communication15.External communicationMonitoring16.Conduct of ongoing and/or separate evaluations17.Evaluation and communication of deficienciesSource: COSO (2013b) Internal Control Integrated Framework PosterAnother area that COSO provides guidance is risk management that organizations need to effectively deal with uncertainty for optimal achievement of their mission and execution of their strategy. ERM Integrated Framework is developed as a process, ongoing and flowing through the enterprise that comprises aligning risk appetite and strategy, improving risk responses of the entity and seizing opportunities. According to Arnold et al. (2015), this strategic approach to the riskmanagement concentrates on the opportunity side of risk identification and response.ERM is defined by COSO (2004, p. 4) as “a process, affected by an entity’s board of directors, management and other personnel, applied in strategy setting and across the enterprise, designed to identify potential events that may affect the entity, and manage risks to be within its risk appetite, to provide reasonable assurance regarding the achievement of the entity’s objectives”. Internal control is an integral part of ERM.COSO’s ERM Framework (2004) and its new exposure draft emphasize that where properly implemented and executed ERM enables organizations to grow shareholder’s value through facilitating management’s ability deal effectively with uncertainty and enhancing the ability to communicate value creation. The COSO’s three dimensional model of ERM that is similar to its Internal Control Framework is presented in Table 3.Table 3 Three dimensions of ERMSource: COSO (2004)3.Empirical Researches on Internal Control and ERMERM and internal control is a fast growing area of interest in the academic research. Empirical studies use public information or survey data for measuring ERM implementation and majority of these studies have positive findings on the relationship of value creation and ERM.Different measures are used in empirical studies of internal control and ERM. Tobin’s Q ratio is the most commonly used as proxy for firm value in empirical risk management studies. This widely used ratio compares the market value of a firm’sassets to their replacement cost (Hoyt and Liebenberg 2011, 2015). It is usually calculated as the market value of equity plus the book value of liabilities divided by the book value of assets (Hoyt and Liebenberg 2011; McShane et al. 2011). Beasley et al. (2008) examine equity market reactions to announcements of appointments of senior executive officers overseeing the ERM processes.Researchers use also different measures for the identification of ERM practices in a firm. The existence of a Chief Risk Officer (CRO) position or similarly a senior risk officer is widely used as an identifier of ERM implication (Lundqvist 2014; Beasley et al. 2008; Hoyt and Liebenberg 2011; Liebenberg and Hoyt 2003; Pagach and Warr 2011). In several studies, firms have been asked directly through survey about their level of ERM implementation (Beasley et al. 2005). Risk management ratings from S&P are also used by many empirical studies (McShane et al. 2011). S&P ratings are said to be more sophisticated and comprehensive measure of ERM (Lundqvist 2014).Gordon et al. (2009) create an ERM index; variable data are collected from publicly available information, for example: sales, number of employees, material weakness disclosures, announcements of financial restatements, and auditor fees. The findings of this study suggest that the connection between ERM and firm performance is related to the proper match between ERM and firm level factors. These factors are the contextual variables surrounding the firm such as environment uncertainty, industry competition, firm complexity, and monitoring by Board of Directors.Razali et al. (2011) examined the determinants of ERM adoption in Malaysian Public Listed Companies and they found that firms with high turnover, appointing CRO and not diversifying internationally seem to adopt ERM. Lundqvist (2014) distinguished four components or pillars of ERM to measure how firms implement ERM dimensions. The first pillar is the general internal environment and objective setting; the second pillar is the general control activities, information and communication; the third one is the holistic organization of risk management; and finally the fourth pillar is the specific identification and risk assessment activities. According to the author, a well implemented ERM must have all four pillars; but onlythe third one separates ERM from non-ERM companies.According to DeLoach and Thomson (2014), the COSO ERM framework enhances risk-focused communication that comprises the issues relevant to improving governance, assessing risk, designing risk responses and control activities, facilitating relevant information and communication flows, and monitoring ERM and internal control performance. Baxter et al. (2013) pointed also the positive aspects of ERM; and they found that “higher quality ERM is associated with better corporate governance (i.e., audit committees charged with direct oversight of risk), less audit-related risk (i.e., stable auditor relationships and effective internal controls), presence of risk officers/committees, and boards with longer tenure” (Baxter et al. 2013, p. 1265).O’Donnell (2005) developed a theoretical understanding of how and when ERM facilitates value chain activities. Paape and Spekle´ (2012) investigated risk management effectiveness of COSO Frameworks for the mechanistic view on risk appetite and tolerance. Liebenberg and Hoyt (2003) found that financial leverage is positively associated with ERM implementation, but using a broader set of indicators, Hoyt and Liebenberg (2011) found that ERM has a negative relation to leverage. According to Liebenberg and Hoyt (2003), a major obstacle to empirical research in ERM is the difficulty in identifying firms engaging in ERM. Firms typically do not disclose whether they are managing risks in an integrated manner. Grace et al. (2015) investigated specific aspects of ERM’s value creation in insurance companies and they found that ERM practices significantly increase costs and revenues efficiency and they documented the impact of board involvement on reducing firm costs and augmenting firm value.McShane et al. (2011) examined the relationship between risk management and firm value using S&P’s ERM ratings. They found a positive relationship between firm value and increasing level of traditional risk management but not for a higher ERM rating. Their findings suggest that firm value augments as firms implement increasingly more sophisticated traditional risk management but does not augment further as firms attain ERM.Arnold et al. (2011) investigated ERM and organizational structure from a strategic management perspective in the context of Sarbanes Oxley Act’s section 404 requirements by companies. They found a powerful relationship between the strength of ERM processes and organizational flexibility and this relation is mediated by the level of IT compatibility. Furthermore, Arnold et al. (2015) found that ERM have a positive impact on supply chain performance and they imposed a theoretical understanding of ERM’s impact on the values chain activities.To conclude this section, empirical studies on the value creation abilities of ERM and internal control present in general positive findings. Most of the studies found positive relation between value creation, internal control and ERM. These studies reveal that firm performance and value are enhanced by high-quality ERM adoption and implementation. The studies which use Standard and Poor’s risk management ratings, reveal that higher ERM quality is associated with less resource constraint, better corporate governance and better accounting performance. Beside these findings some researchers assert that there is no evidence that application of the COSO frameworks improve risk management and internal control effectiveness. Neither do they find a support for value creation ability of these frameworks. There are still some questions to be posed and answered by researchers on the effectiveness and efficiency of internal control and ERM.4.ConclusionInternal control and ERM effectiveness is crucial to identify events that may impact the organization’s well-being and erode the shareholder’s value and respond to identified risks. New demand for reporting purposes and additional compliance mandate placed on organizations to have effective internal control and risk management have enhanced the role and importance of ERM. COSO frameworks are the principal guidance used by organizations to address the issues relevant to improving governance, strategy setting, business planning, and execution, monitoring and adapting processes of an enterprise.Over the past years, a substantial body of academic research on internal controland ERM has developed on the search of empirical evidence on whether and how they affect corporate values. These studies have generated a number of findings that should be of interest to the development of risk management in companies. Understanding how academic literature assesses internal control and ERM practices has significant value. Also important is the recognition that the role of risk managers is crucial for companies that are positioned to strategically align their goals of main stakeholders.Empirical researches support the significance and importance of the ERM practices on providing value for shareholders in an environment where the stakeholders are increasingly demanding for more transparency and accountability on the business decisions and governance. Additionally academic studies indicate that the risk-based communication is reinforced with ERM implication.中文译文：内部控制与企业风险管理透视摘要本文以企业风险管理（ERM）文献综述为基础，旨在分析内部控制和企业风险管理的范围和有效性，并探讨其与价值创造的关系。

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企业内部控制外文文献及翻译
企业内部控制外文文献及翻译此外，管理者的以身作则是非常重要的。

很多时候，经理人似乎认为，内部控制仅仅是对他们的部属,那就是经理人采取措施对那些向他们汇报的下属实施控制。

当然，这种做法可能的结果就是员工会把内部控制视为一种规避（证明其级别和重要性的组织），而不是视作一种避免。

一个特别重要的例子，该原则只是针对违反相关政策和程序的控制讨论关于管理的问题。

管理人员为了避免发生冲突，并没有对某些措施采取有效的纪律处分，即使某些情况是涉及欺诈的。

无可避免的是，这样的做法对其他人发出了一个明确且危险的讯息：内部控制和管理并不是很严格。

当然，一个积极的审计委员会和有效的内部审计部门，都是宏观控制环境中重要的积极因素。

风险评估。

在管理者实现其目标（即风险）的过程当中，挑战是永远存在的。

此外，昨天的风险和今天的、明天的风险不一定相同。

因此，风险评估是不可能凭“一次性”的努力就可以完成，而必须是定期的、持续进行的过程。

同样，为了使他们能够避免或减轻风险，风险必须是可预期的。

打个比方，在铁道路口设置路灯可避免一个重大事故的发生,同样，如果此前的入口或交通情况发生变化，路灯在铁道路口设置就显得越来越有必要。

那么，经理人需怎样才能设法找出以前未知的风险呢？首先，管理应把注意力集中在改变上，因为所有的变化都会涉及一定程度的风险。

可以带来高风险的变化包括以下：1、经营环境的改变（例如，改变企业内部的规章制度）；2、人事变动（特别是敏感职位的变动）；3、信息系统和技术的改变（例如，如果过程已被重新设计，控制程度是否仍然足够？）4、快速增长（例如，为应付需求增加而施加的压力）；5、新的项目和服务（例如，缺乏经验）；6、结构变化（例如，取消原项目的实施）。

经理也应考虑目前的固定风险，并处理高风险的情况。

一般的内存高风险包括以下：1、复杂度（越复杂越容易出错）；2、现金收入；3、直接第三方受益人（现金支付帮助个人）；4、以前遇到的问题（过去存在问题的项目很可能会继续遇到相同的问题）；5、事先确定的控制弱点（查明的问题在过去没有得到纠正的情形）。

政策及程序。

作为管理者必须分析当前和今后潜在的风险。

由于其进行风险评估，所以他们必须采取切实有效的措施来设计和实施具体的相关政策和程序，以避免和尽量减少这些风险。

传统上，与控制相关的财政政策和程序通常可划分为以下几个基本类别：1、授权（所有交易需适当授权）；原文请找腾讯3249114六-维^论~文;网
2、妥善记录（记录应旨在突出遗失物品）；3、安全的资产和档案（资产和档案，应该受到保护，且只提供给有需要的人）；4、不相容职务（理想的情况下，个别员工不应该在的职位上犯下隐瞒违规的事）；5、定期核对（会计记录应定期加以对比和调和）；6、定期复查（会计数据应定期比较它们代表的实际项目）；7、分析性复核（比较各项财务数据，并评估这些数据和其他数据，包括金融的、非金融的，以及预期的）。

具体防治的相关政策及程序,也可以分为两派,旨在消除实际问题（如消防系统）；以局部的目标，使管理人员注意到潜在的问题，使他们能够及时发现问题（如烟雾报警器）。

这个重要的区别会在讨论中显示出来。

沟通。

与其他四个组成部分不同的是，沟通通常不是单独存在的。

相反，它是其余各部分能够有效运作的基础。

举例来说，一个良好的控制环境，需要各级管理部门之间以及管理人员与非管理人员之间良好的沟通才能形成。

的确，COSO为了强调沟通的重要性，把
它作为一个单独的组件与其他几个部分共同组成了一个全面的框架。

尤为要注意的是，财务经理是从消费者的角度记录与会计有相关的和政策和程序。

传统的会计政策和程序手册就是普遍应用于此目的。

最近，政府已经开始使用内部网络，以确保工作人员能够随时获得最新的信息。

当然，经理人也有能力左右控制它们的建立。

因为万一发生不可避免的管理风险，给员工提供一个明确的没有经理左右的沟通方式是非常重要的。

并非所有类型的信息都是同样具有紧迫性的。

举例说，违规和舞弊，是必须立即传达给有关部门的，而定期报告则可能需要准备较多相对不敏感的与控制相关的资料才能传达。

良好的沟通可以确保信息的加速传达也是符合这样的考虑。

监测。

第五个也就是最后一个内部控制综合性框架的组成部分是监测。

正如再好的房屋也需要定期保养和不定期保养，有关控制的政策和程序也会随着时间的推移而变得不相适应。

因此，管理者必须定期评价其与控制相关的政策和程序，以确保他们能得到很好的落实，并确保的业务能够充分的展开。

同样重要的是，许多与控制有关的政策和程序，都旨在提醒管理过程中潜在发生的问题，而不是真正的杜绝问题。

因此，监测的一个重要因素是，如何评价从过去的迹象显示可能发生的错误和违反相关政策和程序有关规定的问题已被处理上一
页[1] [2] [3] [4] [5] [6] [7] [8]。