会计学内部控制外文文献

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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。

会计内部控制中英文对照外文翻译文献

会计内部控制中英文对照外文翻译文献(文档含英文原文和中文翻译)内部控制系统披露—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）。

传统上，治理机制已经被认定为内部或外部的。

内部机制包括董事会及其作用、结构和组成（Fama，1980；Fama and Jensen，1983），管理股权(Jensen and Meckling，1976)和激励措施，起监督作用的大股东(Demsetz and Lehn，1985)，内部控制系统(Bushman and Smith，2001)，规章制度和章程条款(反收购措施)和使用的债务融资（杰森，1993）。

外部控制是由公司控制权市场(Grossman and Hart,1980)、劳动力管理市场（Fama,1980）和产品市场（哈特,1983）施加的控制。

各种各样的金融丑闻，动摇了世界各地的投资者，公司治理最佳实践方式特别强调了内部控制系统在公司治理中起到的重要作用。

内部控制有助于通过提供保证可靠性的财务报告，和临时议会对可能会损害公司经营目标的事项进行评估和风险管理来保护投资者的利益。

这些功能已被的广泛普及内部控制系统架构设计的广泛认可，并指出了内部控制是用以促进效率，减少资产损失风险，帮助保证财务报告的可靠性和对法律法规的遵从（COSO,1992）。

尽管有其相关性，但投资者不能直接观察，因此也无法得到内部控制系统设计和发挥功能的信息，因为它们都是组织内的内在机制、活动和过程（Deumes and Knechel,2008）。

由于投资者考虑到成本维持监控管理其声称的（Jensen and Meckling，1976）,内部控制系统在管理激励信息沟通上的特性，以告知投资者内部控制系统的有效性,是当其他监控机制（该公司的股权结构和董事会）比较薄弱，从而为其提供便捷的监控（Leftwich et等, 1981）。

会计内部控制中英文对照外文翻译文献

会计内部控制中英文对照外文翻译文献(文档含英文原文和中文翻译)内部控制透视：理论与概念摘要：内部控制是会计程序或控制系统，旨在促进效率或保证一个执行政策或保护资产或避免欺诈和错误。

内部是一个组织管理的重要组成部分。

它包括计划、方法和程序使用，以满足任务，目标和目的，并在这样做，支持基于业绩的管理。

内部控制是管理阶层的平等与控制可以帮助管理者实现资源的预期的有效管理的结果通过。

内部控制应减少或违规错误的风险关联未被发现的，但设计和建立有效的内部控制不是一个简单的任务，不可能是一个实现通过快速修复短套。

在此讨论了内部文件的概念的不同方面的内部控制和管制。

关键词：内部控制，管理控制，控制环境，控制活动，监督1、介绍环境需要新的业务控制变量不为任何潜在的股东和管理人士的响应因子为1，另外应执行/她组织了一个很大的控制权。

控制是管理活动的东西或以上施加控制。

思想的产生和近十年的发展需要有系统的商业资源和控制这种财富一个新的关注。

主题之一热一回合管制的商业资源是分析每个控制成本效益。

作为内部控制和欺诈的第一道防线，维护资产以及预防和侦查错误。

内部控制，我们可以说是一种控制整个系统的财务和其他方面的管理制定了为企业的顺利运行;它包括内部的脸颊，内部审计和其他形式的控制。

COSO的内部控制描述如下。

内部控制是一个客观的方法用来帮助确保实现。

在会计和组织理论，内部控制是指或目标目标的过程实施由组织的结构，工作和权力流动，人员和具体的管理信息系统，旨在帮助组织实现。

这是一种手段，其中一个组织的资源被定向，监控和测量。

它发挥着无形的（重要的作用，预防和侦查欺诈和保护组织的资源，包括生理（如，机械和财产）和乙二醇，声誉或知识产权，如商标）。

在组织水平，内部控制目标与可靠性的目标或战略的财务报告，及时反馈业务上的成就，并遵守法律，法规。

在具体的交易水平，内部控制是指第三方采取行动以实现一个具体目标（例如，如何确保本组织的款项，在申请服务提供有效的。

内部控制与会计信息质量外文文献

The Quality of Accounting Information and The Accounting Information System through The Internal Control Systems: AStudy on Ministry and State Agencies of The Republic ofIndonesiaFardinalAccounting Doctoral Program Faculty of Economic and BusinessPadjadjaran University-IndonesiaE-mail: ferdinal@AbstractThe purpose of this study is an attempt to explain, but not empirically tested, the effect of the effectiveness of internal control system (general and application controls) on the quality of accounting information systems (ease of use, usefulness and usage) and its impact on the quality of accounting information (relevance, accuracy, and verifiability) in order to develop a theoretical framework as a basis of the hypothesis as an answer to the question of the study, that is, to the extent of which: (1) the effect of internal control on accounting information systems (AISs), (2) the effect of internal control on the quality of accounting information, and (3) the effect of the quality of accounting information systems on the quality of accounting information. This study will use a t test by α = 0.05 to test each of the proposed hypothesis. The study is scheduled to be conducted in 85 Ministries and State Agencies of the Republic of Indonesia. Also explained in this paper is the research methodology used. Keywords: Internal Control, Quality of Accounting Information Systems, Quality of Accounting Information 1. IntroductionAccounting information is the results of accounting processes, generally presented in a form of financial statement (Kieso et al, 2012:5) or an annual report (Maurice, 1994). If scrutinized, most of every definitions of accounting states that accounting information is the output of accounting processes.Organization of any kind always needs accounting information for economic decision making (Kieso et al, 2012). Accounting information is used for such things as investment decision, stewardes evaluation, monitoring activities and regulatory measures (Hansen & Mowen, 1995). By using accounting information, decision makers would obtain information on the future of their companies, such as forecasting that involves annual plans, strategic plans, and decision alternatives (Susanto, 2008). The users are interested in using the accounting information, becouse those information has fulfilled a decision-usefulness-information criterion (Kieso et al, 2012). In a strategic perspective, accounting information itself is one of the aspects of a company’s competitive advantage (Baltzan, 2012).Useful accounting information is an one that fits for used by the information user (Wang & Strong, 1996), or one that cause user take to desirable actions (Hall, 2011), or one that may help the users in making proper decisions (Gellinas et al, 2012). Accounting information quality is an information with characteristics/attributes that make the accounting information valuable for the users (O Brien, 1996).The quality of accounting information comes from the implementation of an accounting information systems quality (Sacer et al, 2006. Baltzan, 2012). Among of author use different terminologies when describing the quality of Accounting information system, such as: effectiveness, success, usefulness, efficiency, user satisfaction, and also the term of quality itself. Gelinas et al (1990) suggests that the effectiveness of AIS is a measure of an accounting information system success to meet the established goals. A quality of accounting information system concerned with the measurement of output the actual system that produces the ouput (Delon & McLeod, 2003). An accounting information system quality is an integration of quality hardware, software, brainware, telecommunication network, data base, and quality of work and user satisfaction (Sacer et al, 2006). The governement institutions of the Republic of Indonesia are until currently still faced with a problem of the quality of accounting information system. That is reflected by the weakness of quality of the financial statements of: central governments, the ministries and public institutions and the regionals. In the time period of 2004-2010, results of audit on the financial statements of central government’s, most of ministries and state agencies, and regional government still have a qualified opinion categories (Warta BPK, 2010). Gamawan Fauzi (2012) said, a target of 50% of the regional governments to attain the unqualified opinion categories in 2014 is hard to realize. The problem of low quality of the government financial statements, as a reflection of the poor quality of the accounting information system, is due to among others the weakness of internal controlling system (Warta BPK, 2011).The objective of accounting information systems is to provide the reliable accounting information on a timely basis (Guan, 2006). An internal control system is a series of procedures designed such that provide management with reasonable assurance that the accounting information that provide by an accounting information system presents is reliable and made available timely (Guan, 2006). An accounting information system and record keeping will not success in completely and accurately processing all transaction unless controls, known as internal control, are built into the system (Millchamp & Taylor, 2008).The purpose of this study is to develop a model to find out evidences or answers of the following problems: (1) how extent of which the effect of an internal control system on the quality of AIS, (2) how extent of which the effect of an internal control system on the quality of accounting information, and (3) how extent of which the effect of the quality of accounting information systems quality on the Accounting Information quality .2. Review of Literature2.1. Accounting Information QualityThe value of information is directly linked to how it helps decision makers achieve their organization’s goals. Valuable information can help people and their organizations perform their tasks more efficiently and effectively (Stair and Reynolds, 2012). Furthermore, information of high quality, that is, information product whose characteristics, attributes, or qualities help makes it valuable to them (O Briens, 2004).The quality of accounting information can be explained by several dimensions. Hall (2011) suggests that the dimensions of information quality consist of: relevance, timeliness, accuracy, completeness, and summarizing. Moreover, Gelinas et al (2012) and McLeod (2007) put forward that dimensions of the quality of information are: accurate, timely, relevance, and completeness. Far earlier, Hicks (1993) states relevance, timeliness, accuracy and verifiability as the criteria of information quality. Whereas Maurice (1994) and O’ Briens & Marakas (2010) summarizes the important of information and groups them into three dimensions, namely: time (consist of: timeliness, currency, frequency, time period); content (accuracy, relevance, completeness, conciseness, scope, performance); and form (clarity, detail, order, presentation, media) In this study, the dimensions of accounting information quality are: (1) Relevancy. The Extent to which data is applicable and helpul for the task at hand (Wang & Strong, 1996), the contents of a report or document must serve a purpose (Hall, 2011). (2) Accuracy. The Information must be free from material errors (Hall, 2011). (3) Verifiability, the ability of confirm the accuracy of information by tracing information to its original source (Hicks, 1993)2.2. Accounting Information System QualityAccounting information system is a collection of data and processing procedures that creates needed information for its users (Bagranof et al, 2011). Accounting information systems (AISs) is a collection of resources, such as people and equipment, designed to transform financial and other data into information. This information is communicated to a wide variety of decision makers. AISs perform this transformation whether they are essentially manual systems or thoroughly computerized (Bodnar & Hopwood, 2010).According to Stair & Reynolds (2010), an accounting information systems quality is usually flexible, efficient, accessible, and timely. Seddon (1997) state that an information system success thus conceptualized as a value judgment made by an one from stakeholders’ viewpoints. Moreover, Gelinas & Wriggins (1990) suggest that the effectiveness of an accounting information systems is a measures of accounting information system success to meet the established goals. Meanwhile, Delon & McLean (1992) state that the quality of system is concerned with the measurement of the actual system in producing output.D&M IS Success Model developed by Delon & McLean (1992) and The Technical Acceptance Model (TAM) developed by Fred Davis (1989) are widely used as references by many authors in measuring the dimensions of accounting information system success. In D&M IS Success Model, the quality of AIS is accounted for by using six dimensions, namely: (1) system quality, (2) information quality, (3) use, (4) user satisfaction, (5) individual impact and (6) organizational impact. In Technical Acceptance Model (TAM) (1989) the factors that can lead the best attitudes to a system and then receive and apply the system are used as the measure of accounting information system success, namely: (1) perceived usefulness, (2) perceived ease of use, and (3) actual use (usage). Then, a related model is also proposed by Seddon (1997) which includes: system quality, information quality, perceived usefulness, user satisfaction, and information systems (IS) use. Within the context of the current study, perceived usefulness, perceived ease of use and Information system (IS) use (usage) will be considered as a well-respected dimensions of Accounting Information Systems Quality.Perceived usefulness, refers to the degree to which a person believes that using a particular system would enhance his or her job performance (Davis, 1989). Whereas perceived ease of use refers to the degree to which a person believes that using a particular system would be free effort (Davis, 1989). As for an Information system(IS) use (usage) refers to and manner in which a person utilizes the capabilities of an information systems (Petter et al, 2008),2.3. Internal ControlAn internal control consists of policies and procedures designed to provide a reasonable assurance to management that the company has accomplished its goals and objectives (Elder et al, 2010). The reason for management to design an effective internal control system is so as to achieve three main goals, namely: (1) reliability of financial statements, (2) effectiveness and efficiency of company’s operations, and (3) compliance to laws and regulations (Messier et al, 2006).An internal control system consists of some components, namely: a) the control environment, (b) the entity’s risk assessment process, (c) the information systems and communications, (d) the control activities, and (e) the monitoring and controls (Bodnar & Hoopwod, 2010). The components of internal control are designed and implemented by management to assure reasonably that the goals of internal control will be achieved (Arens, 2008). Then, so as to assure that each component of an internal control system is implemented in a spesific application system contained in an organization’s every transaction cycle, the company designs a transaction processing internal control (Bodnar & Hoopwod, 2010). A transaction processing control consists of a general control and an application control.A general controls are designed to assure that information processing is undertaken in a reasonably control and consistent environment. These control have an impacts on the effectiveness of the application controls and processing functions that involves the use of the accounting information`system (Nash & Heagy, 1993). A general control consists of (Bodnar & Hoopwod, 2010:149)•The plan of data processing organization: Segretation of duties; responsibility for authorization, custody, and record keeping for handling and processing of transaction.•General operating procedures: definition of personel, reliability of personnel, training of personnel, competence of personnel, rotaion of duities, form design, prenumbered forms.•Equipment control features: Backup and recovery, transaction trail, error-sources statistics.Equipment and data-access controls: Secure custody, dual access/dual controlOn the other side, an application control is designed to control accounting applications so as to secure the completeness and accuracy, appropriate authorization, and transaction processing validation (Nash & Heagy, 1993). An application control consists of (Bodnar & Hoopwod, 2010):•Input controls, are designed to prevent or detect errors in the input stage of data processing. Typical input control include: Authorization, exception input, passwords, bacth serial number, control registers, amount control total, document control total, line control total, hash total, sequence cheking, completeness cheking, check digit, expiration etc.•Process controls, are designed to provide assurances that processing has occurred according to intended specifications and that no transactions have been lost or incorrectly inserted into the processing stream.Typical processing control include: Mechanization, default option, run-to-run totals, celaring account, summary processoing, automated error correction.•Output controls, are designed to check that input and processing resulted in valid output and that outputs are distributed properly. Typical ouput control include: Reconciliation, aging, suspense file, suspense account, periodic audit, discrepancy reports, upstream resubmission3. Theoretical Framework3.1. Internal Control and Accounting Information Systems SuccessAccounting information system success is influenced by the effectiveness of internal controlling system. An effective internal control can assure the appropriateness of data entry works, processing techniques, storage methods, and the accuracy of information produced (O Brien & Marakas, 2010). Internal controlling system is designed to monitor and keep the quality and security of information system activities in implementing input, process, and output activities (O Brien & Marakas, 2010). The development of an internal control in a computer-based accounting information system will help management protects corporate assets from suffering losses and embezzlement and keeps company financial data accuracy (Jones & Rama, 2003). Neither accounting information nor record keeping system will not success processing all transactions without an internal control system (Millchamp & Taylor, 2008).The results of prior study showed that an internal control has significant influence on the effectiveness of an accounting information system. A study by Iceman & Hilson (2012) concluded that, on average, accounting errors in weak internal control systems were reported more than in strong internal control systems. Guan (2006) offered an essential concept on the implementation of an internal control in an accounting information system toprotect integrally or to minimize the probability of occurrence of errors or frauds originated in accounting information systems.3.2. Internal Control and Quality of Accounting InformationThe goal of an internal control in an organization is to assure that all transactions are recorded in accurate numbers, in appropriate accounts, and in proper accounting periods so as to enable the presentation of financial statements in accordance with relevant accounting and legal standards (Millchamp & Taylor 2008). Companies are required to develop an internal control intended to provide a reasonable assurance that their financial statements have been presented fairly (Arens et al, 2008). A financial statement will probably not comply accounting standards (GAAP) if internal control over financial statements were inadequate (Arens, 2008).The effects of an internal control on the quality of accounting information are also substantiated by the results of some prior study. The result of Ronald & Houmes (2012) studied indicated that the students of two universities involved in their study increasingly understood that internal control has a significant effect on the reliability of a financial statement. A weak internal control results in weak revenue recognition, segretation of duties, and period end reports and inappropriate accounts reconciliation (Ge & McVay, 2005). The results of study by Doyle, Ge W & Mc Vay (2007) showed that the weakness of internal control has an effect on the low quality of accruals add more the evidences of the existence of an effect internal control on the quality of an accounting information.3.3. Accounting Information System Success and Quality of Accounting InformationAn accounting information system may help managers by providing information needed for them o implement managerial functions (O Brien, 1996). The purpose of an accounting information system is to produce financial statements designated for both external and internal users (Scot, 1986). Meanwhile, Hall (2010) suggested that, fundamentally, the purposes of an accounting information system are to: (a) present information on the organizational resources used, (b) present information related to management decision making, and (c) present information in order to help operational personnel successfully implement their duties in efficient and effective ways. Then, the main purpose of companies in building an accounting information system is to process accounting data so as to transform it into accounting information that is needed by many user to reduce risks in decision making (Azhar Susanto, 2008).The effectiveness of an accounting information system is related to the activities of data collection, inputing, p rocessing, and storage as well as to accounting information reporting management and control for organizations to obtain accounting information of high quality (Pairat, 2012). Accounting information system success may enhance the accuracy of financial statements (Salehi et al, 2000). Moreover, the effectiveness of an accounting information system may affect the increase of financial statement quality and accelerate corporate transaction processes (Sajadi et al, 2008).4. Study Models and HypothesisBased on the prior literature discussion, the conceptual model is shown in figure below:Figure: Theoretical Framework ModelTo test this model, the following hypothesis were proposed as follows:H.1: Internal control system affects the quality of an accounting information systemH.2: Internal control system affects the quality of accounting informationH.3: The quality of accounting information system affects the quality of accounting information5. MethodologyThe research objects are the internal control system, the quality of accounting information system, and thequality of accounting information. The population in this study is consists of 85 ministries and public institutions of Republic of Indonesia. The observation unit consists of those personnel that are involved in implementing accounting activities, namely: input data processing personnel, financial statement providers, and the heads of accounting departments. The sample is picked up randomly by a random sample technique. This study uses primary data collected by spreading questionnaire by mail (mail survey) to each of the respondents. The data collected is then tested for its validity and reliability so that the data is valid to be processed. Then, the data is analyzed descriptively in order to describe the characteristics of each research variable. The data will be analyzed is by using path analysis with consideration of the pattern of relationships between variables that are correlative, causality and recursive. Each hypothesis to be tested by a statistical t test: Ho is rejected if tcount> tcritical, α = 0.05 level.6. ConclusionsThe model developed in this study may explain the influence of the internal control system on the quality of accounting information systems and the quality of accounting information. The model will enable we examine and predict whether the components of internal control systems have been adequately applied in accounting information systems. The results of this study later, is specifically will show the components or dimensions of any system of internal control which is the main cause of weak internal control systems of ministries and state agencies of the Republic of Indonesia. Thus, based on the findings of this study, the author will propose some suggestions for improving the effectiveness of internal control system so that the quality of accounting information systems for the better. Accordingly, the financial statements of the ministries and state agencies of the Republic Indonesia can be provided in accordance with high quality standards.ReferencesAllan Millchamp & John Taylor, (2008). Auditing, 9th ed., South Western, P. 85, 86Alvin A. Arens, Randal J. Elder, & Mark S. Beasly, (2008). Auditing dan Jasa Assurance, Pendekatan Terintegrasi, Edisi ke-12, Jilid 1, Bahasa Indonesia language edition published by Penerbit Erlangga. Jakarta. P. 371, 373, 375Azhar Susanto, (2008). Sistem Informasi Akuntansi: Struktur Pengendalian Risiko Pengembangan. Edisi Perdana, Lingga Jaya, Bandung, P.8Azhar Susanto, (2009). Sistem Informasi Manajemen: Pendekatan Terstruktur Resiko Pengembangan. Edisi Perdana, Lingga Jaya, Bandung.Baltzan, Paige, (2012). Business Driven Information System. 3rd Edition NY: McGraw-Hill, P. 14)Delon, W.H. & Mclean, E.R., (1992). Information Success The Quest For Dependent Variable, Information System Research, Vol. 3. No. 1, Pp. 60-95Dellon, W.H. Delon & Ephraim R. Mclean, 2003. The Delon and McLean Model of Information Systems Succes: A Ten Years Update, Journal Of Management Information Systems/ Spring 2003. Vol. 19, No. 4. Pp. 9-30. F. Davis, (1989). Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology. MIS Quartely, 13, September, Pp. 319-340Donald E. Kieso, Jerry Weygandt, & Terry D. Warfield, (2012). Intermediate Accounting. 14th Edition. UK: John Willey and Sons, Inc. Pp.5-6Don R. Hansen, & Maryanne M. Mowen, (1995). Cost Management Accounting And Control. South Western College Publishing. P.35Doyle, J., Ge W, and McVay, S., (2007). Accrual Quality and Internal Control Over Financial Reporting. Accounting Review, Vol 82. No. 5. Pp. 1141-1170.Frederich L. Jones and Dasaratha V. Rama., (2003). Accounting Information Systems,A Business Process Approach. :South Western, P. 7Gamawan Fauzi, (2012). Target 50% Daerah WTP Pada Tahun 2014 Sulit Dicapai. Harian Kompas, Rabu, 25 Juli, P. 4.George Scot, (1996Ge W and McVay, S., (2005). The Disclosure of Material Weakness in Internal Control After The Sarbanes-Oxley Act. Accounting Horizons, Vol. 19. No. 3. Pp. 137-158.Gelinas, Ulrich, A. Oram & W. Wriggins, (1990). Accounting Information Systems. Boston: Pwskent Publishing Company.Gelinas, Ulrich & Dull , B. Richard, (2012). Accounting Information Systems, 9th ed. South Western Cengage Learning. 5191 Natorp Boulevard Mason, USA. P. 19George H. Bodnar , William S. Hoopwood, (2010). Accounting Information Systems, 10th ed. NJ: Prentice Hall. P.1, 49, 133 &151.George M. Scott, (1986). Principles Of Management Information Systems. NY: Mc-Graw-Hill. P.Glover Messier & Prawitt, (2006). Auditing and Assurance Services: A Systematic Approach. 4th ed. NY: McGraw-Hill. P.220-----------------------, (2011). LKPP (2010 Wajar Dengan Pengecualian. Warta BPK, edisi 05-Vol Mei, pp. 12-13. Halim Alamsyah, (2011). Bank Indonesia Akui Banyak Bank Dibobol Karena Pengawasan Internal Memble. /2011/07/07/bi-akui-banyak-bank-dibobol- karena- pengawasan-internal- memble/ Jakarta,Rabu (22/06).Iceman & Hillson, (1990). Distribution of Audited Detected Errors Parttioned by Internal Control. Journal of Accounting, Auditing & Finance. Vol. 5. No. 4. Pp. 527-548.James A. Hall, (2011). Accounting Information System. 7th ed, South-Western Publishing Co. p. 11-14James A. O’Brien & George M. Marakas, (2010). Management Information Systems: Managing Information Technology In The Bussiness Enterprise.15th ed. NY: McGraw-Hill. P.353, 495James A. O’Brien & George M. Marakas, (2004). Management Information Systems: Managing Information Technology In The Bussiness Enterprise. 10th ed. NY: McGraw-Hill.James A. O’Brien & George M. Marakas, 1996. Management Information Systems: Managing Information Technology In The Bussiness Enterprise. 13rd Ed. NY: McGraw-Hill. P. 365James O. Hickss Jr., (1993). Management Information Systems: A User Perspective. 3rd ed: West Publishing Co. P. 67-68John F. Nash & Cynthia D. Heagy, (1993). Accounting Information Systems, 3rd ed, South-Western Publisihing Co. P. 484 & 497Mahdi Salehi, Vahab Rostami, & Abdolkarim Mogadam, (2000). Usefulness of Accounting Information in Emerging Economy: Emperical Evidence of Iran, Journal Revista De Contabilidad-Spanish Accounting Review (pp.Maurice L. Hirsch, Jr., (1994). Advanced Management Accounting, 2nd: South Western Publishing. P. 17 McLeod Raymond, (2007). Sistem Informasi Manajemen. Edisi Ke-7, Versi Bahasa Indonesia, Jakarta: PT. PrenhallindoNancy A. Bagranof, Mark G. Simkin, & Carolyn S. Norman, (2010). Accounting Information Systems. Seventh Edition: South-Western. P. 5Pornpandejwittaya & Pairat, (2012). Effectiveness of AIS: Effect on Performance of Thai-Listed Firms In Thailand, International Journal Of Business Research, July, 2012. Vol 12 Issue 3.Randal J. Elder, Mark S. Beasley, & Alvin A. Arens, (2010). Auditind and Assurance Sevices An Integrated Approach. NJ: Prentice-Hall. P . 290Romuald A. Stone, (1994). Leadership and information System Management: A Literatur review, Computers In Human Behavior. Vol. 10, Issue 4, Winter. pp. 559-568.Ronald F. Premuroso, Robert Houmes, (2012). Financial Statement Risk Assessment Following the COSO Framework: An Instructional Case Study. International Journal of Accounting and Information Management, Vol. 20. No. 1. Pp. 26-48.Sacer, Ivana M., Zager K., and Tusek B. (2006). Accounting Information System’s Quality as The Ground For Quality Business Reporting, IAIDS International Conference e-commerce, ISBN: 972-8924-23-2. P. 6, 62 Sajadi, H. M. Dastgir, & H. Hashem Nejad, (2008). Evaluation of The Effectiveness of Accounting Information Systems, International Journal Of Information & Technology Science, Vol. 6, No. 2, July & Dec.Seddon P, (1997). Respecification and Extension of The delone and McLean Model of IS Success”, Information Systems Research, Vol. 8 Issue 3, pp. 240-253.Soesilo Bambang Yudhoyono, (2013). Masih Ada Kebocoran Pajak, Berat Capai Target Pajak 2013.Harian Kompas. Jum’at, 22 Maret, Hal. 17Stacie Petter, William DeLone, & Ephraim McLean, (2008). Measuring information systems success: models, dimensions, measures, and interrelationships. European Journal of Information Systems, pp. 236-263Stair, Ralph M. & George W. Reynolds, (2010). Principles Of Information Systems, Course Technology. 9th Editions. NY: Mc-Graw-Hill. P. 7, 57Wang, R. Y. and Strong, D.M., (1996). Beyond accuracy: What data quality means to data consumers. Journal of Management Information Systems, Vol. 12, No. 4, pp. 5-33.Yuhong Guan, Yuhong Guan, (2006). A Study on The Internal Control of Accounting Information Systems. International Confrence on Computer and Communication Technologies in Argiculture Engineering, Januari, 12.。

本科毕业论文内部控制外文文献翻译完整版中英对照

内部控制英文文献翻译及参考文献-英语论文

内部控制英文文献翻译及参考文献-英语论文内部控制英文文献翻译及参考文献目录摘要 (1)1 选题背景 (2)2内部控制理论的概述 (3)2.1 内部控制的根本性质 (3)2.2内部控制的责任 (3)3 确保内部控制的充分性 (5)4 先天的内部控制 (9)5 结论 (11)Abstract (12)1 Background Topics (13)2 Internal control theory outlined (15)2.1 The Fundamental Nature Of Intaral Control (15)2.2 Responsibillty For Internal Control (15)3 Ensuring that the internal control adequacy (17)4 Inherent limitations of internal control (22)5 Conclusion (25)参考文献[1] 陈继云.COSO报告与内部控制研究[M].上海：上海会计.2002.06.[2] 陈敏圭.论改进企业报告一美国注册会计师协会财务报告特别委员会综合报告[M].北京：中国财政经济出版社.1997.[3] 楼德华，傅黎瑛.中小企业内部控制[M].上海：上海三联书店，2005.[4] 李亚.民营企业公司治理[M].北京：机械工业出版社.2006.[5] 张厚义，候光明，明立志，梁传运.中国私营企业发展报告[M].北京：社会科学文献出版社. 2005.[6] 娆贤涛，王连娟.中国家族企业现状、问题与对策[M].北京：企业管理出版社.2005.[7] Committee of Sponsoring Organizations of the Tready Commission(COSO)[D].Enterprise RiskManagement Framework.2003.[8] 陈冠任.中国私营企业如何做大做强做优[M].北京：北京工业大学出版社.2003.[9] 中国(海南)改革发展研究院.中小企业发展—挑战与对策[M].北京：中国经济出版社.2005.[10] 欧江波，唐碧海，邓晓蕾，江彩霞，雷宣云，张赛飞.促进我国中小企业发展政策研究[M].广州：中山大学出版.2002.[11] 李国盛.内部控制的现状、成因、对策及建议[J].北京：《四川会计》第2001第2期.[12] 徐根兴，陈勇鸣.民营企业加速发展期的运行方式[M].北京：中共中央党校出版社.2005.[13] 杨加陆，范军，方青云，袁蔚，孙慧.中小企业管理[M].上海：复旦大学出版社.2004.[14] Committee on the Financial Aspects of Corporate Governance [M].The Financial Aspects of Corporate Governance， Gee Co.Ltd， London..[15] 李华刚.民营企业为何难长大[M].北京：民族与建设出版社.2004.[16] 张丽.W公司内部控制评估与设计[D].《中国优秀博硕士学位论文全文数据库》.2005年5月.[17] KPMG: Sarbanes_ Oxley section 404.management of internal control and the proposed auditing standards[S] .2002.[18] Foh，Noreen.Control Self-Assessment.A New Approach to Auditing，Ives Business Journal[J].Sep/Oct 2000.[19] 马云涛.ＸＸ民营高科技内部控制体系研究[D].［西北土业大学硕士学位论文］西安西北土业大学.2005－09.[20] 熊筱燕，罗建云，王殿龙.会计控制论[M].北京：新华出版社.2002. 1263内部控制英文文献翻译及参考文献摘要内部控制这个概念已经不是一个新概念。

内部控制外文文献格式范例

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

内部控制外文文献及翻译

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。

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。

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。

内部会计控制毕业论文外文翻译

附录A:internal control systeminternal control the management of internal checking, with the development of society has put forward the accounting control, management control, internal control structure, internal control integrated framework, internal control risk management framework, concepts.1.internal checkingas recorded in the historical books, as early as in the year before 3600 left and right of the Mesopotamia Cultural period, which, at that time was extremely simple financial management activities, the author requested the money to be paid for by money payment list, and by another record will be the inventory reconciliation and summary reports; and in ancient Egypt, the oversight officer of the institution; and the ancient Roman Empire of the royal treasury, there has been a double account; my Western Zhou period there have been "a bit financial access, the tree, the eyes and ears had been chapter." The period during the Song dynasty in the main library and 3 in the easy. All of these are internal checking of the application. Therefore, internal checking a person is not safe disposal account, and another person cannot be independent of the control system, that is to say it must be two employees of mutual restraint and mutual inspection. internal checking the implementation of the system is to two is of universal significance of the basic assumption that: One is two or more than two persons or departments inadvertently committing the same the possibility of errors is very small, 2 is two or more than two persons or departments of conscious collusion collusion and fraud of possibilities is far lower than a single individual or department for fraud. As part of its internal control, internal checking requirements in management, all the assets and cash and cash equivalents of receipt and payment, clearing and its registration, it should be by two or more people to deal with, in order to check each other, and troubleshooting the disadvantages.2.internal control systemwith the industrial revolution, the AB, the market competition is becoming increasingly intense, the original simple internal checking system gradually by individual economic control to all economic activities. The United States registered accounting belonging to the Association of the audit procedures in the 1958 release of the 29 audit procedures bulletin the independent auditors evaluating internal control of the internal accounting controls, in the internal control in the internalaccounting control", and "internal management control, and the internal accounting control" is defined as: "The security of property and the accuracy of the accounting records, and reliability with direct contact of the methods and procedures. internal accounting control, including the authorization and approval system, the financial assets of the physical control; accounting and preparation of financial statements, their property assets, and other on-the-job separation; as well as the internal audit and control.In 1972, the American Institute of Certified Public Accountants in the Auditing Standards Bulletin No. 1 in accounting control and management control of the definition of a re-specification. The notice pointed out that the accounting control plans and procedures, in order to safeguard assets and financial data for reliability, and for the following points provide reasonable assurance that: 1. Implementation of the economic business must meet the level of a general authorization or special authorization requirements; 2. Record economic business must, in accordance with generally accepted accounting principles, or other criteria based on financial statements, and the protection of assets; 3. To access assets, must be approved by the senior management; 4. accounting personnel must be in a certain interval period, the assets of the account number for the amount and the physical assets of the number and amount in the inventory stock, once it is found that difference, it is timely to take effective measures to remedy the situation. In 1973, the Auditing Standards Bulletin No. 1 of the amendment, it is necessary to further improve the accounting control of the definition and scope.3 internal control structure80's of the 20th Century, Western auditors gradually believe that internal control should be the focus of the internal control structure. In 1988 the American Institute of Certified Public Accountants in the audit guidelines Bulletin No. 55 of the notice stated that: "The Enterprise Internal control structures, including the provision to meet enterprise-specific goals and establish the norms and procedures. Notice of the internal control structure of the 3 elements, namely the control environment, the accounting system and control procedures. control environment, including the establishment of, and the strengthening or weakening of specific policies and procedures that affect various factors; accounting system provides the economic business identification, analysis, classification, and registration, as well as a report of the method, at the same time it made clear the assets and liabilities of the operational and management responsibilities; and control procedures wherebymanagement guidelines and procedures, with a view to achieving a certain goal. internal control structure, there are no longer clear distinction between accounting control and management control, and the content and scope has expanded to include more management control of the content. The salient features of which are the control environment, the elements, and stressed that the management of internal control of the attitudes, awareness and behavior, and control of their environment, lease, and that these factors is to achieve control objectives of the environment that requires auditors to assess the risks involved, in addition to our concern about accounting system and control procedures, it is responsible for the internal and external environment for evaluation. From the accounting control" and "management control" of the case, and that the internal control structure of the building, so that internal control has expanded the scope and content, and, more importantly, from a single policy and procedural changes to the 3 elements of build Chongqing people have learned, + thesis into the "structure" in order to bring about the internal control of the heat sink to the system of change and development. This shift also led the internal control from the technology-oriented enterprise to guide development.4 internal control the overall research frameworkto the 1990s, in order to curb the ever fiercer accounting fraud activities, 1992 COSO Committee published the internal control integrated framework report, as a result of the 1994 revision, and the internal control is defined as: "The internal control is a business by the Board, the management and other staff, the management layer is designed to achieve the following objectives and provide reasonable assurance that the process: Improve business performance and efficiency, and ensure that the financial reporting reliable and relevant laws are followed. Report and the internal control of the "3 elements" to "5 elements, namely control environment, risk assessment, control activities, information and communication, and monitoring. Since then, internal control into the overall framework of the era. COSO consolidation of the internal control framework emphasized the following concepts: the first, internal control is a long-term process that is used to achieve the purpose of the tool, and not an end in itself; its 2, internal control is in the organization at every level of staff, and is not simply a policy, the manual and a table; its 3, the internal control of the board of directors and management to provide reasonable assurance that, rather than an absolute guarantee of its 4, the internal control by adjusting to achieve one or more independent, but there are cross-cuttingobjectives.5 risk-management frameworksince the start of the 21st century, there have been a few major events, in particular, the Enron bankruptcy, WorldCom's scandal and Xerox's take account of events, the heavy blow to the investor confidence in capital markets. Based on this, and in 2004 for the month of September, the Commission COSO published the enterprise risk management framework, the constructor has an internal risk control framework, internal control of 4 goals and 8 major elements. 4 goals, strategic objectives, operational objectives, objective of the report and the legitimacy of target. 8 elements, respectively, to control the environment, goals, risk identification, risk assessment, risk response, control activities, information and communication, and monitoring. The report also pointed out that the risk to the business management is a process, and it is composed of a main body of the board of directors and management, as well as all of the other employees, and to the specified strategic and cross-cutting the enterprise production and management, and is designed to identify and assess the possible impact that the principal objectives of the potential issues and risk management, and to make it to the main goal of providing a risk capacity within reasonable assurance.The COSO for the enterprise risk management" concept of the State, has a strong emphasis on the following concepts: A. enterprise risk management is a process, and it flows to the business; B. enterprise risk management is applied to develop a strategy for the entire process; C. enterprise risk management is in the organization at all levels of all staff in the implementation of the; D. enterprise risk management throughout the business, at all levels and units, including the Enterprise at all levels of the risk portfolio;E. enterprise risk management to identify any in the event of a may affect business operations and production potential, and the risk to control the inclusion of risk capacity; F. enterprise risk management will be able to provide a corporate board and management to provide reasonable assurance that; G Enterprise Risk Management's goal was to achieve one or more different types, but also cross-cutting goals.附录B:内部控制制度发展内部控制源于企业管理的内部牵制，随着社会的发展先后提出了会计控制、管理控制、内部控制结构、内部控制整合框架、内部控制风险管理框架等概念。

内部控制外文文献及翻译

中文4500字本科生毕业设计（论文）外文原文及译文所在系管理系学生姓名郭淼专业会计学班级学号指导教师2013年6月外文文献原文及译文Internal ControlEmergence and development of the theory of the evolution of the internal controlInternal control in Western countries have a long history of development, according to the internal control characteristics at different stages of development, the development of internal control can be divided into four stages, namely the internal containment phase, the internal control system phase, the internal control structure phase, overall internal control framework stage.Internal check stages: infancy internal controlBefore the 1940s, people used to use the concept of internal check. This is the embryonic stage of internal control. "Keshi Accounting Dictionary" definition of internal check is "to provide effective organization and mode of operation, business process design errors and prevent illegal activities occur. Whose main characteristic is any individual or department alone can not control any part of one or the right way to conduct business on the division of responsibility for the organization, each business through the normal functioning of other individuals or departments for cross-examination or cross-control. designing effective internal check to ensure that all businesses can complete correctly after a specified handler in the process of these provisions, the internal containment function is always an integral part. "The late 1940s, the internal containment theory become important management methods and concepts. Internal check on a "troubleshooting a variety of measures" for the purpose of separation of duties and account reconciliation as a means to money and accounting matters and accounts as the main control object primary control measures. Its characteristics are account reconciliation and segregation of duties as the main content and thus cross-examination or cross-control. In general, the implementation of internal check function can be roughly divided into the following four categories: physical containment; mechanical containment; institutional containment; bookkeeping contain. The basic idea is to contain the internal "security is the result of checks and balances," which is based on two assumptions: First: two or more persons1西安交通大学城市学院本科毕业设计（论文）or departments making the same mistake unconsciously chance is very small; Second: Two or more the possibility of a person or department consciously partnership possibility of fraud is much lower than a single person or department fraud. Practice has proved that these assumptions are reasonable, internal check mechanism for organizations to control, segregation of duties control is the foundation of the modern theory of internal control.Internal control system phases:generating of internal controlThe late1940s to the early1970s, based on the idea of internal check, resulting in the concept of the internal control system, which is the stage in the modern sense of internal control generated. Industrial Revolution has greatly promoted the major change relations of production, joint-stock company has gradually become the main form of business organization of Western countries, in order to meet the requirements of prevailing socio-economic relations,to protect the economic interests of investors and creditors, the Western countries have legal requirements in the form of strengthen the corporate financial and accounting information as well as internal management of this economic activity.In 1934, the "securities and exchange act" issued by the U.S. government for the first time puts forward the concept of "internal accounting control", the implementation of general and special authorization book records, trading records, and compared different remedial measures such as transaction assets. In 1949, the American institute of certified public accountants (AICPA) belongs to the audit procedures of the committee (CPA) in the essential element of internal control: the system coordination, and its importance to management department and the independence of certified public accountants' report, the first official put forward the definition of internal control: "the design of the internal control includes the organization and enterprise to take all of the methods and measures to coordinate with each other. All of these methods and measures used to protect the property of the enterprise, to check the accuracy of accounting information, improve the efficiency of management, promote enterprise stick to established management guidelines." The definition from the formulation and perfecting the inner control of the organization, plan, method and measures such as rules and regulations to implement internal control, break through the limitation of control related to the financial and accounting department directly, the four objectives of internal control, namely the enterprise in commercial2外文文献原文及译文activities to protect assets, check the veracity and reliability of financial data, improve the work efficiency, and promote to management regulations. The definition of positive significance is to help management authorities to strengthen its management, but the scope of limitation is too broad. In 1958, the commission issued no. 29 audit procedures bulletin "independent auditors evaluate the scope of internal control", according to the requirements of the audit responsibility, internal control can be divided into two aspects, namely, the internal accounting control and internal management control. The former is mainly related to the first two of the internal control goal, the latter mainly relates to the internal control after two goals. This is the origin of the internal control system of "dichotomy". Because the concept of management control is vague and fuzzy, in the actual business line between internal control and internal accounting control is difficult to draw. In order to clear the relations between the two, in 1972 the American institute of certified public accountants in the auditing standards announcement no. 1, this paper expounds the internal management control and internal accounting control: the definition of "internal management control including, but not limited to organization plan, and the administrative department of the authorized approval of economic business decision-making steps on the relevant procedures and records. This authorization of items approved activities is the responsibility of management, it is directly related to the management department to perform the organization's business objectives, is the starting point of the economic business accounting control." At the same time, the important content of internal accounting control degree and protect assets, to ensure that the financial records credibility related institutions plans, procedures and records. After a series of changes and redefine the meaning of the internal control is more clear than before and the specification, increasingly broad scope, and introduces the concept of internal audit, has received recognition around the world and references, the internal control system is made.The internal control structure stage: development of the internal controlTheory of internal control structure formed in the 90 s to the 1980 s, this phase of western accounting audit of internal control research focus gradually from the general meaning to specific content to deepen. During this period, the system management theory has become the new management idea, it says: no physical objects in the world are composed of elements of3西安交通大学城市学院本科毕业设计（论文）system, due to the factors, there exists a complicated nonlinear relationship between system must have elements do not have new features, therefore, should be based on the whole the relationship between elements. System management theory will enterprise as a organic system composed of subsystems on management, pay attention to the coordination between the subsystems and the interaction with the environment. In the modern company system and system management theory, under the concept of early already cannot satisfy the need of internal control systems. In 1988, the American institute of certified public accountants issued "auditing standards announcement no. 55", in the announcement, for the first time with the word "internal control structure" to replace the original "internal control", and points out that: "the enterprise's internal control structure including provide for specific target reasonable assurance of the company set up all kinds of policies and procedures". The announcement that the internal control structure consists of control environment, accounting system (accounting system), the control program "three components, the internal control as a organic whole composed of these three elements, raised to the attention of the internal control environment.The control environment, reflecting the board of directors, managers, owners, and other personnel to control the attitude and behavior. Specific include: management philosophy and operating style, organizational structure, the function of the board of directors and the audit committee, personnel policies and procedures, the way to determine the authority and responsibility, managers control method used in the monitoring and inspection work, including business planning, budgeting, forecasting, profit plans, responsibility accounting and internal audit, etc.Accounting systems, regulations of various economic business confirmation, the collection, classification, analysis, registration and preparing method. An effective accounting system includes the following content: identification and registration of all legitimate economic business; Classifying the various economic business appropriate, as the basis of preparation of statements; Measuring the value of economic business to make its currency's value can be recorded in the financial statements; Determine the economic business events, to ensure that it recorded in the proper accounting period; Describe properly in the financial statements of4外文文献原文及译文economic business and related content.The control program, refers to the management policies and procedures, to ensure to achieve certain purpose. It includes economic business and activity approval; Clear division of the responsibility of each employee; Adequate vouchers and bills setting and records; The contact of assets and records control; The business of independent audit, etc. Internal structure of control system management theory as the main control thought, attaches great importance to the environmental factors as an important part of internal control, the control environment, accounting system and control program three elements into the category of internal control; No longer distinguish between accounting control and management control, and uniform in elements describe the internal control, think the two are inseparable and contact each other.Overall internal control framework stages: stage of internal controlAfter entering the 1990 s, the study of internal control into a new stage. With the improvement of the corporate governance institutions, the development of electronic information technology, in order to adapt to the new economic and organizational form, using the new management thinking, "internal control structure" for the development of "internal control to control the overall framework". In 1992, the famous research institutions internal control "by organization committee" (COSO) issued a landmark project - "internal control - the whole framework", also known as the COSO report, made the unification of the internal control system framework. In 1994, the report on the supplement, the international community and various professional bodies widely acknowledged, has wide applicability. The COSO report is a historical breakthrough in the research of internal control theory, it will first put forward the concept of internal control system of the internal control by the original planar structure for the development of space frame model, represents the highest level of the studies on the internal control in the world.The COSO report defines internal control as: "designed by enterprise management, to achieve the effect and efficiency of the business, reliable financial reporting and legal compliance goals to provide reasonable assurance, by the board of directors, managers and other staff to5西安交通大学城市学院本科毕业设计（论文）implement a process." By defining it can be seen that the COSO report that internal control is a process, will be affected by different personnel; At the same time, the internal control is a in order to achieve business objectives the group provides reasonable guarantee the design and implementation of the program. The COSO report put forward three goals and the five elements of internal control. The three major target is a target business objectives, information and compliance. Among them, the management goal is to ensure business efficiency and effectiveness of the internal control; Information goal is refers to the internal control to ensure the reliability of the enterprise financial report; Compliance goal refers to the internal controls should abide by corresponding laws and regulations and the rules and regulations of the enterprise.COSO report that internal control consists of five elements contact each other and form an integral system, which is composed of five elements: control environment, risk assessment, control activities, information and communication, monitoring and review.Control Environment: It refers to the control staff to fulfill its obligation to carry out business activities in which the atmosphere. Including staff of honesty and ethics, staff competence, board of directors or audit committee, management philosophy and management style, organizational structure, rights and responsibilities granted to the way human resources policies and implementation.Risk assessment: It refers to the management to identify and take appropriate action to manage operations, financial reporting, internal or external risks affecting compliance objectives, including risk identification and risk analysis. Risk identification including external factors (such as technological development, competition, changes in the economy) and internal factors (such as the quality of the staff, the company nature of activities, information systems handling characteristics) to be checked. Risk analysis involves a significant degree of risk estimates to assess the likelihood of the risk occurring, consider how to manage risk.Control activities: it refers to companies to develop and implement policies and procedures, and 6外文文献原文及译文to take the necessary measures against the risks identified in order to ensure the unit's objectives are achieved. In practice, control activities in various forms, usually following categories: performance evaluation, information processing, physical controls, segregation of duties.Information and communication: it refers to enable staff to perform their duties, to provide staff with the exchange and dissemination of information as well as information required in the implementation, management and control operations process, companies must identify, capture, exchange of external and internal information. External information, including market share, regulatory requirements and customer complaints and other information. The method of internal information including accounting system that records created by the regulatory authorities and reporting of business and economic matters, maintenance of assets, liabilities and owners' equity and recorded. Communication is so that employees understand their responsibilities to maintain control over financial reporting. There are ways to communicate policy manuals, financial reporting manuals, reference books, as well as examples such as verbal communication or management.Monitoring: It refers to the evaluation of internal controls operation of the quality of the process, namely the reform of internal control, operation and improvement activities evaluated. Including internal and external audits, external exchanges.Five elements of internal control system is actually wide-ranging, interrelated influence each other. Control environment is the basis for the implementation of other control elements; control activities must be based on the risks faced by companies may have a detailed understanding and assessment basis; while risk assessment and control activities within the enterprise must use effective communication of information; Finally, effective monitoring the implementation of internal control is a means to protect the quality. Three goals and five elements for the formation and development of the internal control system theory laid the foundation, which fully reflects the guiding ideology of the modern enterprise management idea that security is the result of systems management. COSO report emphasizes the integration framework and internal control system composed of five elements, the framework for the7西安交通大学城市学院本科毕业设计（论文）establishment of an internal control system, operation and maintenance of the foundation.In summary,because of social, economic and environmental change management, internal control functions along with the changes, in order to guide the evolution of the internal control theory. As can be seen from the history of the development of internal control theory, often derived from the internal control organizational change management requirements, from an agricultural economy to an industrial economy, innovation management methods and tools for the development of the power to bring internal controls.From the internal containment center,controlled by the internal organization of the mutual relations between the internal control of various subsystems and went to COSO as the representative to the prevention and management loopholes to prevent the goal, through the organization of control and information systems,to achieve the overall system optimization of modern internal sense of control theory, from Admiral time, corresponding to the two economic revolution.Therefore, in the analysis of foreign internal control theory and Its Evolution, requires a combination of prevailing socio-economic environment and business organization and management requirements, so as to understand the nature of a deeper internal control theory of development.8外文文献原文及译文译文：内部控制Ge.McVay一、内部控制理论的产生与发展演进内部控制在西方国家已经有比较长的发展历史，根据内部控制在不同发展阶段的特征，可以将内部控制的发展分为四个阶段，即内部牵制阶段、内部控制制度阶段、内部控制结构阶段、内部控制整体框架阶段。

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。

会计内部控制中英文对照外文翻译文献

会计内部控制中英文对照外文翻译文献会计内部控制中英文对照外文翻译文献(文档含英文原文和中文翻译)内部控制系统披露—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）。

传统上，治理机制已经被认定为内部或外部的。

外部控制是由公司控制权市场(Grossman and Hart,1980)、劳动力管理市场（Fama,1980）和产品市场（哈特,1983）施加的控制。

各种各样的金融丑闻，动摇了世界各地的投资者，公司治理最佳实践方式特别强调了内部控制系统在公司治理中起到的重要作用。

内部控制有助于通过提供保证可靠性的财务报告，和临时议会对可能会损害公司经营目标的事项进行评估和风险管理来保护投资者的利益。

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 assu rance 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) based 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 ch aracteristics 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 role played 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 whatmanagement 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 ofcommittees 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 r 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 between the presence of large shareholders and management’s turnover in underperforming 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 accepted that management’s stock ownership contributes to the alignment of managerial and shareholders’ interes ts (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 expect that the more powerfulthe 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 ofAlternative 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)。

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。

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—国外文献资料

内部控制文献综述摘要：上市公司在经营过程中频繁出现财务丑闻，如安然事件、世通事件，社会各界对企业的内部控制关注度日渐上升。

国外学术界比国内较早地开展了对内部控制研究，因此本文对国外近20多年关于内部控制的文献进行了归类综述，主要从内部控制的需求、质量及重大缺陷披露等方面进行了文献梳理。

最后，本文进行了文献评述，希望本研究能给国内的内部控制研究以启示，帮助企业经营管理者制定出一套符合自身需要的内部控制体系。

关键词：内部控制；重大缺陷披露；文献综述内部控制是一个会计程序或系统，旨在提高效率确保政策的实施、捍卫资产、避免欺诈和错误（Hamed Arad和Babak Jamshedy-Navid，2009）。

现今，内部控制是学术界研究的热点问题，同时也引起了政府、企业参与者的广泛关注。

国内关于内部控制的研究和实务都还处于起步阶段，因此特别需要借鉴国外的经验，在国外学者研究成果的基础上结合我国的国情进行研究具有重大意义。

20年前，国外学者率先开展了对内部控制的研究，研究内容广泛，研究方法丰富，取得了许多具有重要价值的研究成果。

一、内部控制文献综述（一）内部控制管理报告McMullen，D.A.和K.Raghunandan和 D.V.Rama.（1996）通过对具有内部控制管理报告的公司进行实证研究发现，相对于大公司来说，小公司在没有内部控制管理报告的情况下更可能出现财务报告问题，即是强制性内部控制管理报告的收益对小公司来说更大。

Hermanson（2000）调查了9个不同的财务报表使用团体以分析对内部控制报告的需求。

结果表明所有使用团体都认为内部控制报告很重要，并且发现自愿内部控制管理报告提升了内部控制质量，提供了超出审计财务报表的额外信息；内部控制管理报告为公司的长期发展提供指引；而大家对于强制性内部控制管理报告的信息内容没有太多的反应，与个体投资者和内部审计员相比，经理人员更不可能认同强制性内部控制管理报告的价值。

会计内部控制中英文对照外文翻译文献

会计内部控制中英文对照外文翻译文献n:Internal control is an accounting re or control system ___ policies。

protecting assets。

and preventing fraud and errors。

It is an important component of nal management that includes planning。

methods。

and res used to meet tasks。

goals。

and objectives。

and in doing so。

supports performance-based management。

Internal control is equal to management control and can help managers achieve the expected effective management of resources。

However。

designing and establishing effective internal control is not a simple task and cannot be achieved through quick fixes。

This article discusses the different aspects of the concept of internal control and management.Keywords: internal control。

management control。

control environment。

control activities。

n2.Internal Control Perspective: ___The environment requires new business control variables that are not responsive to any potential ___ control。

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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。

这些程序也将增加会计记录的可靠性和准确性。

例如，两个售货员共用一台收银机，如果出现现金短缺，公司就很难判断是何人所为。

为避免上述问题，应该让一位职员处理所有的现金销售，或者给每一位售货员配备一个专用的收银及现金抽屉。

因此，我们在售货员更换所属的现金抽屉时，都要在柜台前等待。

2(保持适当的记录良好的记录是内部控制制度的重要一环，它有助于保护资产安全并确保员工遵循规定的程序。

可靠得路还能为管理者提供监控企业活动的所需信息。

例如，对设备保有详细记录时，资产是企鹅或损伤而不被公司发现的可能性就很小。

同样，如果账户报表设计得当，交易就不容易记录错误。

良好的内部控制制度通常使用事先印制好的表单和内部文件。

如果公司有一份设计得当的销货单，销售人员就能够有效地记录相关信息，减少差错，节省时间;如果销货单事先已连续标号并加以控制，每一个开出销货单的人都要负起相应的责任，这将防止销售人员撕毁销货单私吞现金。

计算机化的电子收款(point-of-sale)系统也能达到上述目标。

3(为资产投保，并为关键员工投保忠诚险好的内部控制制度意味着要为企业资产投保意外险，为负责管理大额现金或可转让资产的关键员工投保忠诚险。

为员工投保忠诚险是指企业购买保险以防因员工偷窃而遭受损失。

为员工投保忠诚险可以降低企业遭受损失的风险。

同时，投保忠诚险还可以抑制员工的偷窃行为。

因为他们知道，一旦偷窃被揭发出来，另一家独立的忠诚担保公司就会介入，到时候担保公司绝不会去同情那些偷窃的人。

4(保证资产保管与记录相分离控制或使用资产的员工不能同时负责资产的会计记录工作，这一原则能降低资产失窃或浪费的风险，因为控制资产的员工知道另一位员工会负责资产纪录;另一方面，记录资产的员工没有实际接触资产，没有理由去做假。

也就是说，想要盗窃资产并做假账掩盖事实，就必须要有两个或两个以上的人串谋或私底下协商舞弊。

5(划分相关交易的责任在一个好的内部控制制度下，一项或几项相关交易要由数人或若干部门分担。

这种做法可以确保员工之间相互检查对方的工作。

这一原则又叫责任分工(separation of duties)。

它并不是要求员工进行重复劳动。

每个员工或部门都应该执行不同的工作。

比如发采购单、验收存货、付款给供应商，这些交易应当划分开，而不能交由同一个人或同一个部门执行。

否则可能造成错误乃至舞弊。

因为独立的验收人员会比才采购单的员工更加认真地验收存货，付款又是独立的第三人负责时会更加上另一道防护，当然，在职拍一个人签发支票会更安全。

6(应用各种控制技术收音机、支票银码机、打卡钟或个人身份确认扫描器都是加强内部控制的辅助设备，技术可以使内部控制得到更强的效力。

例如，收音机内嵌的磁带或电子文档可以记录所有的现金交易，支票银码机以打洞的方式将金额打在支票上从而防止篡改，打卡钟记录每个员工的上下班时间，自动兑币或数钞机能快速正确计算现金余额，个人身份确认扫描器只允许经授权人员进入特定区域。

这些技术加强了内部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 控制制度的有效性。

7(定期实施独立核查没有一套内部控制制度是完美无缺的，随着人事表东。

时间推移和科技进步，系统将暴露出缺点和偏差。

为此，定期检查内部控制制度是相当必要的，并且最好由外部的独立第三者执行，他们能够站在公正的立场评价内部控制制度运行的效率和效果。

所以许多公司聘请外部审计人员承担这项工作，他们通常要测试公司的财务记录并对财务报表是否公允发表意见。

外部审计人员在决定执行多少测试之前，需要评价内部控制制度的有效性，这一评价对客户也十分有用。

三、技术与内部控制公司的会计系统无论是纯手工的还是全自动化的，内部控制的基本原则都适用。

技术对内部控制制度的影响主要体现在几个方面，最明显的可能就是技术能让我们更快地进入数据库和获取信息。

如果使用得当，技术还将大大提高管理者监控企业活动的能力。

本节将介绍拍一些我们需要留意的技术带来的影响。

1(减少了处理错误先进的技术系统可以减少信息处理中的错误。

加入软件和叔叔如是正确的，就可以基本上排除发生机械错误和计算错误的可能。

但我们也不能忽略软件和数据输入错误的存在，数据处理过程中人力投入的减少可能导致错误的数据输入没有被发现。

此外，软件出错将导致错误但却前后一致的交易处理结果。

因此，不断对所有系统进行监测和监控是相当重要的。

2(扩大了记录检查范围如果我们可以非常用意和快速的获取信息，就可以在审核电子纪录是进行更全面的检查。

在手工会计系统中，审核人员只能采集少量的样本进行检查;但如果可以利用电脑技术获取数据，那么审核人员就可以快速分析大量的样本，甚至分析整个数据库。

3(提供优先的会计处理证据越来越多的数据处理步骤是由计算机完成的，因此可供审核的实体文件也在不断减少。

另一方面，高科技系统可以提供新的证据。

比如，分录的登记人、日期和实践、分录的来源等。

我们还可以利用技术，要求操作人员在进入系统前必须输入密码或者进行其他方式的身份验证。

这就意味着内部控制主要靠信息系统的设计和操作，而不是靠分析它所产生的最终文件。

4(突出了实行重要的责任分工的重要性会计信息系统中的技术进步常常导致许多职位被取消或合并。

尽管留下来的员工都具备操作先进程序和设备所必须的专业技能，但员工人数的减少会使企业面临无法实施重要的责任分工的风险。

企业必须想办法把控制和监督员工，最大限度地减少错误和舞弊。

例如，信息系统的设计和编程人员不能同时负责系统操作。

与现金收支有关的活动也要与程序和档案的管理工作分开。

例如，电脑操作员不能签发支票。

在员工较少的小企业里，实施必要的责任分工非常困难。

5(电子商务逐渐增加技术推动了电子商务的发展。

和eBay都是成功利用电子商务的典范。

很多公司都有一些电子商务业务。

此类业务至少存在三种风险。

(1)信用卡号被盗是在网上使用、发送和存储交易信息过程中经常遇到的一种风险，credit history, individual score of the borrower, loan purpose, source of payments, repayment options, guarantor of basic informationand for loan amount, term, interest rate, payment methods, such as recommendations, if the customer agreed to process the business 它增加了电子商务的成本。

(2)电脑病毒是指那些富在其他文件上面，专门去感染和破坏其他文件或程序的恶意程序。

(3)网上假冒事件可能会导致将货物赊销给伪造的账户、或买到的产品不适合以及未经允许将保密信息泄露给黑客。

企业使用防火墙和加密技术来防范这些风险。

防火墙是指系统的入口，只有通过密码验证才能进入。

加密术是一种数学算法，它能把数据变成没有密钥就无法破解的乱码。

近5%的美国人称曾有人盗用自己的身份，约有1000万名美国人的隐私受到了侵犯。

四、内部控制的局限性所有的内部控制政策和程序都存在着局限性，这些局限性来自两个因素:(1)人为因素;(2)成本—收益原则。

内部控制的政策和程序需要靠人来试试。

人为因素所造成的内部控制的局限性可以分为两类:(1)人为错误;(2)人为舞弊。

人为错误(human error)通常是由疏忽。

疲惫。

判断错误和混淆引起的;人为舞弊(human fraud)则是蓄意破坏内部控制，例如管理者为了牟取私利而滥用职权。

串谋阻挠责任分工也属于人为舞弊。

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