内部控制外文文献格式范例

1、本科毕业论文外文文献及译文 文献、资料题目：Problems and Countermeasures on Corporate Internal Audit in China文献、资料来源：Asian Social Science文献、资料发表日期：2021.01 院 部： 商学院专 业： 会计学班 级： 会计XX姓 名： XXX学 号： 2021XXXXX指导教师： XXX翻译日期： 2021.5.27外文文献：Problems and Countermeasures on Corporate Internal Audit in ChinaRefers to internal control

2、 by the enterprises 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

3、 the situation The 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 reaso

4、nable 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 organizations internal control costs should not exceed the expected benefits received. Although the definition of inter

5、nal 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 informati

6、on 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

7、 (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

8、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 o

9、f 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 internal control system, the more internal controls to enhance the efficiency and reliability.Internal audit refers to an economic mon

10、itoring 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,

11、 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, strength

12、en corporate internal management, increase business efficiency and effect, and ensure the security and integrity of corporate assets. Differently from western countries, Chinas internal audit was established and developed under the Governments help. However, compared to social audit and governmental

13、 audit, Chinas 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 cant be embedded inwardly, especially most of corporate directors, who think internal audit is dispensable, and has no direc

14、t 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

15、are even excluded and isolated, and cant 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 regulation is

16、 “Audit Requirements for Internal Audit Work which was issued in 1987 and cant meet the requirement of current economic situation. Chinas enterprises pay little attention to internal audit, and internal audit staff has a low quality of corporate, so it stays at low position inside enterprises. It is

17、 difficult to attract talents into internal audit team. Therefore, renewal of the team cant be accomplished, 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, th

18、eoretical 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

19、-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, individ

20、ual 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. Chinas internal audit staffs come form internal enterprises, who are guided directly by their ow

21、n 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

22、-, 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. Chinas audit means is still man

23、ual 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 m

24、ake 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 lack of special la

25、ws and regulations on internal audit, which is the key reason why internal audit cant 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

26、 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 cant play its roles. However, if internal audit is charged by relevant staffs of audited organizations, and

27、 guided by the management of that as well, internal audit, in any case, cant 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 distrib

28、ute 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 fun

29、ctions 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

30、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 transform from “monitoring dominant to “service dominant, strengthen service function, highlig

31、ht the “introversion of internal audit, base on the requirements 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 ac

32、counting 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 correspondin

33、gly. And working field also needs to be changed from financial audit to managerial audit. On the basis of effective development or proper appointment of external sections engaging in financial audit, internal audit department should focus on internal control audit, managerial (operative) audit, econ

34、omic 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 oth

35、er 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

36、 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 l

37、evel, 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

38、 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 governanc

39、e 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

40、的，旨在对以下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，即到达目的的手段，而且其本身并不是目的。内部控制程序不仅受到政策规章、组成形式的影响，而且还会受到人为因素的影响。定义中的“合理保证概念，意味着内部控制实际上不能够为组织目标的实现提供绝对的保证。合理保证也意味着组织的内部控制本钱不应超过预计获得的效益。 尽管内部控制的定义涵盖内容广泛，但并非所有的内部控制措施都与财务报表审计相关。通常，与审计相关的只是那些与财务报告可靠性有关的控制措施，即那些影响对外报告财务信息编制的控制措施。然而，如果其他

41、控制措施能够影响审计师执行审计程序所使用的数据的可靠性，这些控制措施可能也是相关的。例如，审计师在实施分析性程序时所使用的非财务数据如生产统计数据的控制措施就与审计相关。内部控制审计内部控制是一种特殊形式，这是一个监管独立评级机构合理性和有效性的内部经济活动和管理系统。在企业内部审计应保持相对的独立性，应独立于其他管理部门，最好由董事会或董事会直接领导。内部审计部门负责审查内部控制制度的执行情况和审查委员会的企业或高层管理人员向当局报告的结果。内部审计需要更加细致工作，来健全内部控制制度，以提高其效率性和可靠性。内部审计是指一个经济监测活动中局部或独立的审计机构或者企业内部的人，根据国家法律、

42、法规和政策，运用适用于特殊的途径和方法对财政收入和支出，和自己的局部和企业的经济活动进行审计，找出他们的真实性，合法性和有效性，并提出建议。对内部审计的研究，可以促进内部审计的有效性和效率性，有利于企业内部控制制度的有效运行，提高会计信息质量，加强企业内部管理，提高经营效率和效果，确保企业的平安性和完整性资产。不同于西方国家，中国的内部审计在政府的帮助下建立和开展。然而，和社会审计和政府审计相比，中国的内部审计在机构设置或功能的影响问题上，明显落后于它们。内部审计已超过二十年的开展，但人们仍然不能被深入内心，尤其是大局部企业的董事，他们认为内部审计是独立的，与企业的经济效益并没有直接关系。一些

43、企业的董事认为内部审计限制了他们的自我经营权,削弱他们的权力。因此，他们要么不设置内部审计部门，或即使设置了内部审计部门，也剥夺其权利。内部审计部门的工作人员，甚至排斥和隔离，如此预期，并不能发挥自己的作用。随着市场经济的开展和改革的进一步深入，许多新情况、新问题不断地涌现。然而，中国至今仍然没有一部统一的内部审计法律。目前内部审计监管是“内部审计工作的审计需求，这是早在1987年发行的，并不能满足当前经济形势的新要求。中国的内部审计法律制度仍然比拟滞后。中国企业往往很少关注企业的内部审计，并且企业内部审计人员的质量比拟低，所以内部审计在企业内部中依然停留在一个比拟低级的地位。因此，很难重建一

44、个内部审计团队，这也就导致了审计人员的单一知识结构的结果，尤其是缺乏风险管理知识和信息技术知识。 首先，他们是缺乏专业文化知识、理论水平和专业技术。目前，大局部的内部审计人员由财政部门或其他部门半路出家而来，所以他们对专业知识的缺乏使他们难以得到内部审计的主管工作。其次，有几个全职员工，但许多兼职的。问题还表现为：缺乏进一步教育，知识结构不合理，审计系统的专业化知识和技能的学习，掌握现代审计手段，电算化内部审计和内部审计网络信息空缺贫困短缺。最后，个别审计人员缺乏职业道德，受不良社会风气的影响。他们对审计行为不规那么，其审计作风不扎实以及破坏自己的权威和形象。其次，全职员工占的比重比拟小，兼职工作人员比拟多。其中问题还表现为为：缺乏进一步教育，知识结构不合理，缺乏系统的审计专门知识和技能学习，没有掌握现代审计手段，电算化内部审计和内部审计网络