内部控制外文翻译
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Research Paper, July XXXX年 月 日A Clear Look at Internal Controls: Theory and Concepts内部控制透视：
理论与概念The necessity of control in new variable business environment is not latent for any person and managementas a response factor for stockholdersand another should implement a greatcontrol over his/her organization. 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。 One of the hot topic a boutcontrols over business resource is analyzingthe cost-benefit of each control. 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。 COSOdescribe Internal Control as follow. Internalcontrols are the methods employed to help ensure the achievement of an objective. 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。 In accounting and organizational theory,Internal control is defined as a process effectedby an organization's
structure, work andauthority flows, people and management information systems, designed to help the organization accomplish specific goals or objectives.It is a means by which an organization'sresources are directed, monitored, and measured. It plays an important role in preventing and detecting fraud -省略部分-oals, being out of balance can cause the following problems:Excessive controlsExcessive controlsLoss of assets, donor or grantsIncreased bureaucracyPoor business decisionsReduced productivitynoncomplianceIncreased
complexityIncreased
regulationsIncreased cycle timePublic scandalsIncreased of no-value activities In order to achieve a balance between risk and controls, internal controls should be proactive, value-added, and cost-effective and address exposure to risk.
三、Conclusion The 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.11 达到当天最大量API KEY 超过次数限制
内部控制外文翻译.doc
