內(nèi)部控制外文文獻(xiàn)及翻譯

1、外文文獻(xiàn)原文及譯文中文4500字本科生畢業(yè)設(shè)計（論文）外文原文及譯文所在系 管理系 學(xué)生姓名 郭淼 專 業(yè) 會計學(xué) 班 級 學(xué)號 指導(dǎo)教師 2013年6月11internal control emergence 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

2、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 co

3、ntrolbefore 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

4、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

5、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 theor

6、y 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. it

7、s 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; i

8、nstitutional 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 persons or departments making the same mistake unconsciously chance is very small; second: two or

9、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 f

10、oundation of the modern theory of internal control. internal control system phases: generating of internal controlthe late 1940s to the early 1970s, 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 contro

11、l 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 in

12、terests 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 f

13、or 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 accou

14、ntants (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

15、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

16、, 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

17、the limitation of control related to the financial and accounting department directly, the four objectives of internal control, namely the enterprise in commercial activities to protect assets, check the veracity and reliability of financial data, improve the work efficiency, and promote to manageme

18、nt 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", a

19、ccording 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 c

20、ontrol 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

21、 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 organi

22、zation 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 per

23、form 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, pro

24、cedures 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 syst

25、em 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. duri

26、ng this period, the system management theory has become the new management idea, it says: no physical objects in the world are composed of elements of system, due to the factors, there exists a complicated nonlinear relationship between system must have elements do not have new features, therefore,

27、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 syste

28、m 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

29、 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

30、 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 enviro

31、nment, 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 procedur

32、es, 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 busi

33、ness 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 p

34、reparation 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 of econom

35、ic 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; th

36、e 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 sy

37、stem 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 stag

38、es: 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 ma

39、nagement 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 -

40、 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 br

41、eakthrough 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.

42、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 to implement a proc

43、ess." 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 pro

44、gram. 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

45、 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

46、 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 acti

47、vities 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 asses

48、sment: 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 dev

49、elopment, 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 occ

50、urring, consider how to manage risk.control activities: it refers to companies to develop and implement policies and procedures, and 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

51、, 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 requir

52、ed 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 informatio

53、n 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 finan

54、cial 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 inter

55、nal 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 eleme

56、nts; 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 intern

57、al 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 managemen

58、t. coso report emphasizes the integration framework and internal control system composed of five elements, the framework for the establishment of an internal control system, operation and maintenance of the foundation.in summary, because of social, economic and environmental change management, inter

59、nal 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 mut