會計(jì)學(xué) 外文翻譯 外文文獻(xiàn) 英文文獻(xiàn) 內(nèi)部控制透視：理論與概念

1、 a clear look at internal controls: theory and concepts內(nèi)部控制透視：理論與概念 hamed arad (philee) 哈米德阿拉德（philae） department of accounting, islamic azad university, hamedan, iran 會計(jì)系，伊斯蘭阿扎德大學(xué)，哈馬丹，伊朗 babak jamshedy-navid 巴克joshed -納維德哈尼 faculty member of islamic azad university, kerman-shah, iran 學(xué)院會員伊斯蘭阿扎德大學(xué)，克

2、爾曼伊朗國王，伊朗 abstract : 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. 摘要 ：內(nèi)部控制是會計(jì)程序或控制系統(tǒng)，旨在促進(jìn)效率或保證一個執(zhí)行政策或保護(hù)資產(chǎn)或避免欺詐和

3、錯誤。內(nèi)部是一個組織管理的重要組成部分。it comprises the plans, methods, and procedures used to meet missions, goals, and objectives and, in doing so, support performance-based management. 它包括計(jì)劃、方法和程序使用，以滿足任務(wù)，目標(biāo)和目的，并在這樣做，支持基于業(yè)績的管理。internal control which is equal with management control helps managers achieve desired re

4、sults through effective stewardship of resources. internalcontrols should reduce the risks associatedwith undetected errors or irregularities, butdesigning and establishing effective internal controlsis not a simple task and cannot be accomplished through a shortset of quick fixes. in this paper the

5、 concepts of internal controls and different aspects of internal controls are discussed. 內(nèi)部控制是管理階層的平等與控制可以幫助管理者實(shí)現(xiàn)資源的預(yù)期的有效管理的結(jié)果通過。內(nèi)部控制應(yīng)減少或違規(guī)錯誤的風(fēng)險(xiǎn)關(guān)聯(lián)未被發(fā)現(xiàn)的，但設(shè)計(jì)和建立有效的內(nèi)部控制不是一個簡單的任務(wù)，不可能是一個實(shí)現(xiàn)通過快速修復(fù)短套。在此討論了內(nèi)部文件的概念的不同方面的內(nèi)部控制和管制。 keywords : internal control, management controls, control environment, control ac

6、tivities, monitoring 關(guān)鍵詞 ：內(nèi)部控制，管理控制，控制環(huán)境，控制活動，監(jiān)督 1. 1、 introduction 介紹 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. 環(huán)境需要新的業(yè)務(wù)控制變量不為任何

7、潛在的股東和管理人士的響應(yīng)因子為1，另外應(yīng)執(zhí)行/她組織了一個很大的控制權(quán)。 control is theactivity of managing or exerting controlover something. the emergence and developmentof systematic thoughts in recent decaderequired a new attention to business resource and control over this wealth. 控制是管理活動的東西或以上施加控制。思想的產(chǎn)生和近十年的發(fā)展需要有系統(tǒng)的商業(yè)資源和控制這種財(cái)富一

8、個新的關(guān)注。 one of the hot topic a boutcontrols over business resource is analyzingthe cost-benefit of each control. 主題之一熱一回合管制的商業(yè)資源是分析每個控制成本效益。 internal controls serve as the firstline of defense in safeguarding assetsand preventing and detecting errors andfraud. we can say internal control is a whole s

9、ystem 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. 作為內(nèi)部控制和欺詐的第一道防線，維護(hù)資產(chǎn)以及預(yù)防和偵查錯誤。內(nèi)部控制，我們可以說是一種控制整個系統(tǒng)的財(cái)務(wù)和其他方面的管理制定了為企業(yè)的順利運(yùn)行;它包括內(nèi)部的臉頰，內(nèi)部審計(jì)和其他形式的控制。 cosodescribe internal co

10、ntrol as follow. internalcontrols are the methods employed to help ensure the achievement of an objective. coso的內(nèi)部控制描述如下。內(nèi)部控制是一個客觀的方法用來幫助確保實(shí)現(xiàn)。 in accounting and organizational theory,internal control is defined as a process effectedby an organizations structure, work andauthority flows, people and m

11、anagement information systems, designed to help the organization accomplish specific goals or objectives.it is a means by which an organizationsresources are directed, monitored, and measured. it plays an important role in preventing and detecting fraud andprotecting the organizations resources, bot

12、hphysical (eg, machinery and property) and intangible (eg, reputation or intellectual property such as trademarks).at the organizational level, internal controlobjectives relate to the reliability offinancial reporting, timely feedback on the achievement of operational or strategic goals, and compli

13、ance with laws and regulations. 在會計(jì)和組織理論，內(nèi)部控制是指或目標(biāo)目標(biāo)的過程實(shí)施由組織的結(jié)構(gòu)，工作和權(quán)力流動，人員和具體的管理信息系統(tǒng)，旨在幫助組織實(shí)現(xiàn)。這是一種手段，其中一個組織的資源被定向，監(jiān)控和測量。它發(fā)揮著無形的（重要的作用，預(yù)防和偵查欺詐和保護(hù)組織的資源，包括生理（如，機(jī)械和財(cái)產(chǎn)）和乙二醇，聲譽(yù)或知識產(chǎn)權(quán)，如商標(biāo)）。在組織水平，內(nèi)部控制目標(biāo)與可靠性的目標(biāo)或戰(zhàn)略的財(cái)務(wù)報(bào)告，及時反饋業(yè)務(wù)上的成就，并遵守法律，法規(guī)。 at the specific transaction level, internal controlrefers to the actio

14、ns taken to achievea specific objective (eg, how to ensurethe organizations payments to third partiesare for valid services rendered.) internalcontrol procedures reduce process variation,leading to more predictable outcomes. 在具體的交易水平，內(nèi)部控制是指第三方采取行動以實(shí)現(xiàn)一個具體目標(biāo)（例如，如何確保本組織的款項(xiàng)，在申請服務(wù)提供有效的。）內(nèi)部控制程序reduce程變異，導(dǎo)

15、致更加具有可預(yù)見性outcomes。 internal controls within business entities are called also business controls. they are tools used by managers everyday. 在業(yè)務(wù)實(shí)體內(nèi)部控制也被稱為業(yè)務(wù)控制。它們是日常的工具使用的經(jīng)理。 * writing procedures to encourage compliance,locking your office to discourage theft,and reviewing your monthly statement ofacco

16、unt to verify transactions are commoninternal controls employed to achievespecific objectivallmanagers use internal controls to helpassure that their units operate accordingto plan, and the methods they use-policies, procedures, organizational design, and physicalbarriers-constitute. 所有管理人員使用的內(nèi)部控制，以

17、幫助確保他們的經(jīng)營單位，按照計(jì)劃，他們使用的方法-政策，程序，組織設(shè)計(jì)，和身體的障礙，構(gòu)成。 internal control is a combination of the following ： 內(nèi)部控制是對以下組合 ： 1. 1、 financial controls, and 財(cái)務(wù)控制 2. 2、 other controls 其他控件 accordingto the institute of chartered accountants of indiainternal control is the plan of organization and all the methods an

18、d procedures adopted by the management ofan entity to assist in achieving management objective of ensuring as far as possible the orderly and efficient conduct of its business including adherenceto management policies, the safe guarding of assets prevention and detection of frauds and error the accu

19、racy and completeness of the accounting records and timely preparation of reliablefinancial information, the system of internalcontrol extends beyond those matters whichrelate to the function of accounting system. 根據(jù)內(nèi)部控制研究所印度特許會計(jì)師是該組織計(jì)劃和所有的方法和程序，通過了包括一個由管理機(jī)構(gòu)，以協(xié)助實(shí)現(xiàn)業(yè)務(wù)管理的目的是確保盡可能高效有序進(jìn)行可能的堅(jiān)持管理政策，對資產(chǎn)的安全護(hù)

20、衛(wèi)預(yù)防和信息檢測欺詐行為和錯誤的準(zhǔn)確性和完整性的財(cái)務(wù)會計(jì)的可靠記錄，及時編制，控制系統(tǒng)內(nèi)部的事務(wù)以外延伸涉及到會計(jì)系統(tǒng)的功能。 in other words internal control system of controls lay down by the managementfor the smooth running of the businessfor the accomplishment of its objects. these controls can be divided in two parts ie financial control and other controls

21、. 換句話說內(nèi)部控制系統(tǒng)的控制下由管理奠定了它的對象的順利運(yùn)行的業(yè)務(wù)的成就。這些控件可以分為兩個部分，即財(cái)務(wù)控制和其他控制。 financial controls: 財(cái)務(wù)控制： - controls for recording accounting transactions properly. -控制交易的會計(jì)記錄正確。 - controls for proper safe guarding company assets like cash stock bank debtor etc -控制適當(dāng)?shù)陌踩o(hù)衛(wèi)公司債務(wù)人如現(xiàn)金股票等資產(chǎn)銀行 - early detection and prevent

22、ion of errors and frauds. -早期發(fā)現(xiàn)和預(yù)防錯誤和舞弊。 - properly and timely preparation of financial records i e balance sheet and profit and loss account. -正確和及時編制財(cái)務(wù)記錄我資產(chǎn)負(fù)債表和損益表。 - to maximize profit and minimize cost. -以利潤最大化和成本最小化。 other controls: other controls include the following: 其他控制：其它控制包括以下內(nèi)容： quality

23、 controls. 質(zhì)量控制。 control over raw materials. 控制原材料。 control over finished products. 控制成品。 marketing control, etc 營銷控制等 6、負(fù)責(zé)，受影響的內(nèi)部控制 雖然一個組織的人都是有效的內(nèi)部控制的組成部分，某些方面值得特別一提。這些包括管理，董事會（包括審計(jì)犯發(fā)球），內(nèi)部審計(jì)員和外部審計(jì)員。 為發(fā)展和維護(hù)內(nèi)部控制的主要責(zé)任在于一個組織的管理。隨著對控制環(huán)境放在更大的重要性，對內(nèi)部控制的重點(diǎn)已經(jīng)從政策和程序，以壓倒一切的理念和經(jīng)營作風(fēng)在組織內(nèi)。這些無形的方面重點(diǎn)突出了高層管理人員在內(nèi)部控制系

24、統(tǒng)的參與的重要性。如果內(nèi)部控制是不是管理工作的重中之重，那么它將不屬于任何組織的人之一。 作為管理部門的責(zé)任，在公有機(jī)構(gòu)的最高管理層表示將包括在該組織的年度財(cái)務(wù)報(bào)告，股東聲明，說明管理層已建立了內(nèi)部控制的管理層認(rèn)為是有效的制度。聲明還可以提供有關(guān)該組織的內(nèi)部控制制度的具體細(xì)節(jié)。 內(nèi)部控制必須進(jìn)行評估，以提供一些關(guān)于其有效性保障管理。內(nèi)部控制評價(jià)涉及所有管理不控制，努力實(shí)現(xiàn)其目標(biāo)的組織。內(nèi)部控制的評價(jià)將作為有效的，如果它的成分和功能是目前有效的運(yùn)營，財(cái)務(wù)報(bào)告和遵守。他公司的董事和審計(jì)委員會已為確保組織內(nèi)的內(nèi)部控制制度的責(zé)任是足夠的。這種責(zé)任包括確定在何種程度上的內(nèi)部控制進(jìn)行評估。兩個內(nèi)部控制評價(jià)

25、有關(guān)各方都是該組織的內(nèi)部審計(jì)和外部審計(jì)師。 內(nèi)部審計(jì)人員的職責(zé)通常包括：確保對內(nèi)部控制制度是否充分，數(shù)據(jù)的可靠性，以及該組織的資源的有效利用。內(nèi)部審計(jì)查明的問題和控制發(fā)展，改善和加強(qiáng)內(nèi)部控制的解決方案。內(nèi)部審計(jì)人員關(guān)心的是一個組織的內(nèi)部控制的范圍，包括業(yè)務(wù)，財(cái)務(wù)，及合規(guī)監(jiān)控。 內(nèi)部控制，也可以由外部審計(jì)師進(jìn)行評估。外部審計(jì)人員在評估一個組織的內(nèi)部控制的有效性，以計(jì)劃的財(cái)務(wù)報(bào)表的審計(jì)。相對于內(nèi)部審計(jì)，外部審計(jì)的重點(diǎn)主要放在控制影響的財(cái)務(wù)報(bào)告。外聘核數(shù)師有責(zé)任報(bào)告內(nèi)部控制的弱點(diǎn)（以及有關(guān)的內(nèi)部控制報(bào)告的情況）向董事會審計(jì)委員會。8. 8、limitations of an entitys inte

26、rnal control 限制實(shí)體的內(nèi)部控制 internalcontrol, no matter how well designed andoperated, can provide only reasonable assuranceof achieving an entitys control objectives.the likelihood of achievement is affectedby limitations inherent to internal control.these include the realities that human judgment in dec

27、ision-making can be faultyand that breakdowns in internal controlcan occur because of human failures such as simple errors or mistakes. for example, errorsmay occur in designing, 內(nèi)部控制，無手術(shù)無論多么精心設(shè)計(jì)，并能提供的控制目標(biāo)合理保證實(shí)現(xiàn)實(shí)體的。該成果的可能性是控制受限制固有的內(nèi)部。包括現(xiàn)實(shí)，人的判斷決策可以有故障而在內(nèi)部控制故障發(fā)生的原因人類的失敗，如簡單的錯誤或失誤。例如，錯誤可能發(fā)生在設(shè)計(jì)， maintai

28、ning,or monitoring automated controls. if anentitys it personnel do not completelyunderstand how an order entry system processessales transactions, they may erroneously design changesto the system to process sales fora new line of products. 維持，或監(jiān)測自動化控制。如果一個實(shí)體的資訊科技人員不完全了解一個訂單輸入系統(tǒng)處理銷售交易，他們可能會錯誤地設(shè)計(jì)系統(tǒng)改變

29、到到銷售的，以過程產(chǎn)品線換成一個新的，另一方面，這種變化可能是正確的設(shè)計(jì)，但個人誤解誰翻譯成程序代碼的設(shè)計(jì)。錯誤也可能會出現(xiàn)在it產(chǎn)品使用信息。例如，自動化控制，可設(shè)計(jì)報(bào)告的審查交易超過限額管理的規(guī)定美元，但個人負(fù)責(zé)進(jìn)行有關(guān)檢討可能不明白這樣的目的，報(bào)告和因此，他們可能無法審查或調(diào)查不尋常的物品。 additionally, controls, whether manual orautomated, can be circumvented by the collusion of two or more people or inappropriate management override of

30、 internal control.for example, management may enter into side agreements with customers that alter the terms and conditions of the entitysstandard sales contract in ways that would preclude revenue recognition. 此外，控制，無論是手動或自動的，可控制規(guī)避內(nèi)部勾結(jié)的兩個或兩個以上的管理凌駕于人或不適當(dāng)?shù)摹＠?，管理人員可進(jìn)入方的協(xié)定，客戶改變的條款和銷售條件的實(shí)體的標(biāo)準(zhǔn)合同的方式，將排除收

31、入確認(rèn)。此外，編輯殘疾人例程一個軟件程序，旨在發(fā)現(xiàn)和報(bào)告交易，或超過規(guī)定的信用額度可能會被改寫。 internal control is influenced by thequantitative and qualitative estimates and judgmentsmade by management in evaluating the cost-benefitrelationship of an entitys internalcontrol. the cost of an entitys internal controlshould not exceed the benefits

32、 thatare expected to be derived. although thecost-benefit relationship is a primary criterionthat should be considered in designinginternal control, the precise measurement of costs andbenefits usually is not possible. 內(nèi)部控制是影響的定量和定性的估計(jì)和控制的判斷作出管理評估一個公司的內(nèi)部成本效益的關(guān)系。在控制成本的一個實(shí)體的內(nèi)部不應(yīng)超過所帶來的利益是預(yù)期。雖然成本效益的關(guān)系是首

33、要的標(biāo)準(zhǔn)，應(yīng)考慮在設(shè)計(jì)內(nèi)部控制，精密測量和福利的費(fèi)用通常是不可能的。 custom, culture, and the corporate governance system mayinhibit fraud, but they are not absolutedeterrents. an effective control environment, too, may helpreduce the risk of fraud. 自定義，文化和公司治理制度可能抑制欺詐，但他們不是絕對的威懾。一個有效的控制環(huán)境，也可能有助于減少欺詐風(fēng)險(xiǎn)。 for example, an effectiveboar

34、d of directors, audit committee, andinternal audit function may constrain improperconduct by management. 例如，一個有效的董事會董事，審計(jì)委員會和內(nèi)部審計(jì)功能可以限制管理層的不當(dāng)行為。 alternatively, the control environment may reduce the effectiveness of other components. forexample, when the nature of management incentives increases the

35、 risk of materialmisstatement of financial statements, the effectiveness of control activities may be reduced. 另外，控制環(huán)境，可減少對其他部門的效力。例如，當(dāng)激勵性質(zhì)的管理增加了財(cái)務(wù)報(bào)表重大錯報(bào)風(fēng)險(xiǎn)的，控制的有效性的活動可能會減少。 9. 9、權(quán)衡風(fēng)險(xiǎn)與控制 risk is the probability that an event or action will adversely affect the organization. 風(fēng)險(xiǎn)的概率是一個事件或行動會產(chǎn)生不利影響的組織。 t

36、he 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

37、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 cause the following problems: 類別的風(fēng)險(xiǎn)的基本都是錯誤，遺漏，延誤和欺詐為了實(shí)現(xiàn)目標(biāo)和目的，管理需要有效地平衡風(fēng)險(xiǎn)和控制。因此，控制程序，必須制定減少風(fēng)險(xiǎn)，使他們到一個水平，管理可以接受的風(fēng)險(xiǎn)這一點(diǎn)。通過執(zhí)行這個平衡法“合理的保證”，可以實(shí)現(xiàn)的。由于涉

38、及到財(cái)政和遵守的目標(biāo)，正在失去平衡可能會導(dǎo)致以下問題： excessive controls 過度管制excessive controls 過度管制loss of assets, donor or grants 資產(chǎn)損失，捐贈或資助increased bureaucracy 增加官僚poor business decisions 可憐的商業(yè)決策reduced productivity 生產(chǎn)率下降noncompliance 不服從increased complexity 日益復(fù)雜increased regulations 增加規(guī)定increased cycle time 增加周期時間public

39、 scandals 公共丑聞increased of no-value activities 貨值錄得升幅的無活動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. 為了達(dá)到一個平衡風(fēng)險(xiǎn)與控制，內(nèi)部控制應(yīng)積極主動，增值，成本效益和解決所面臨的風(fēng)險(xiǎn)。 11. 11、結(jié)論 the concept of internal control a

40、nd its aspects in any organization is so important, therefore understanding the components and standards of internal controls should be attend by management. 該組織內(nèi)部控制的概念，并在任何方面是如此的重要，因此了解組件和內(nèi)部控制標(biāo)準(zhǔn)應(yīng)參加由管理。 internal control is a major part of managing an organization. 內(nèi)部控制是一個組織管理的重要組成部分。 internal contro

41、l 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. 內(nèi)部控制是一種錯誤的會計(jì)程序或系統(tǒng)，旨在促進(jìn)效率或保證一個執(zhí)行政策或保護(hù)資產(chǎn)或避免欺詐和。 according to custom definition, internal control is a process affected by an entitys board of dir

42、ectors, management and other personnel designed to provide reasonable assurance regarding the achievement of objectives in the following categories namely. 按照慣例的定義，分類，即內(nèi)部控制是一個過程的影響下由一個實(shí)體的董事會中，管理人員和其他人員設(shè)計(jì)方面的成就，提供合理保證的目標(biāo)。 the major factors ofinternal control are control environment, risk assessment, c

43、ontrolactivities, information and communication, monitoring. 內(nèi)部控制的主要因素是控制環(huán)境，風(fēng)險(xiǎn)評估，控制活動，信息與溝通，監(jiān)控。 this article reviews the main standards and principles of internal control and described the relevant concepts of internal control for all type of company. 本文綜述了主要的標(biāo)準(zhǔn)和內(nèi)部控制原則，并介紹公司的類型為所有相關(guān)的內(nèi)部控制的概念。 英語原文:th

44、e 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.提供更好的翻譯建議a clear look at internal controls: theory and conceptshammed arad (philae)departm

45、ent 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 avoi

46、d 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

47、 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

48、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 late

49、nt 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 a

50、ttention 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

51、 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 he

52、lp ensure the achievement of an objective. in accounting and organizational theory, internal control is defined as a process effected by an organizations structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific goals or obj

53、ectives. it is a means by which an organizations resources are directed, monitored, and measured. it plays an important role in preventing and detecting fraud and protecting the organizations resources, both physical (e.g., machinery and property) and intangible (e.g., reputation or intellectual pro

54、perty 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 re

55、fers to the actions taken to achieve a specific objective (e.g., how to ensure the organizations payments to third parties are for valid services rendered.) internal control procedures reduce process variation, leading to more predictable outcomes. internal controls within business entities are call

56、ed also business controls. they are tools used by managers 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. interna