内部控制外文文献及翻译

1、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internal 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 at differen

2、t 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

3、 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. who

4、se 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-co

5、ntrol. 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 metho

6、ds 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 an

7、d 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.

8、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 more the possibility of a person or department consciously

9、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. interna

10、l 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 control generated. industrial revolution has greatly promoted the

11、 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 h

12、ave 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 contr

13、ol, 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 essent

14、ial 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 enter

15、prise 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 gui

16、delines. 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 obje

17、ctives 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 management regulations. the definition of positive significance is to help management authorities to strengt

18、hen 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, name

19、ly, 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 m

20、anagement 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.

21、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 releva

22、nt 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 organizations business objectives, is the starting point of the economic business accounting control. at the same time, t

23、he 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 specificati

24、on, 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

25、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 el

26、ements of 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 subs

27、ystems 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

28、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 enterprises internal control structure including provide for specific tar

29、get 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

30、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 struct

31、ure, 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, respon

32、sibility 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 le

33、gitimate economic business; classifying the various economic business appropriate, as the basis of preparation of statements; measuring the value of economic business to make its currencys value can be recorded in the financial statements; determine the economic business events, to ensure that it re

34、corded in the proper accounting period; describe properly in the financial statements of 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 divis

35、ion 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 environ

36、mental 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

37、, 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 informat

38、ion 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

39、(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 ap

40、plicability. 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 th

41、e 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, man

42、agers and other staff to 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 d

43、esign 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 in

44、ternal 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 interna

45、l 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 ob

46、ligation 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 poli

47、cies 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

48、 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 as

49、sess 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 to take the necessary measures against the risks identified in order to ensure the units objectives are achieved. in practice, contr

50、ol 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

51、 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

52、 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 ma

53、intain 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, n

54、amely 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 implementati

55、on 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

56、 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 re

57、sult of systems management. 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

58、 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