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1、外文资料翻译译文内部控制透视：理论与概念摘要：内部控制是一个会计程序或系统的设计，提高效率、保证政策实施或维护资产或避免欺诈和错误。内部控制是一个重要的组成部分管理组织。它包括计划，方法和程序，用来满足任务，目标，和目标，这样做，支持基于业绩的管理。内部控制与管理控制，帮助管理人员实现期望的结果通过有效的资源管理。内部控制应减少相关的风险与未被发现的错误或不规则，但设计和建立有效的内部控制是一个不简单的任务，不能通过一个短的快速修复。在本文中的概念，内部控制和不同方面的内部控制进行了讨论。关键词：内部控制，管理控制，控制环境，控制活动，监测1、介绍必须控制在新的商业环境不潜变量的任何人和管理作
2、为响应因子和另一股东要实现一个伟大的控制他/她的组织。控制是管理活动或施加控制的东西。系统思想的产生和发展在最近十年需要一个新的关注商业资源和控制这一财富。一个热门话题关于控制商业资源的成本-收益分析每个控制。内部控制作为第一道防线在维护资产和检测和防止错误和舞弊。我们可以说，内部控制是整个系统的控制财政和其他方面，建立了管理业务的顺利进行；它包括内部的脸颊，内部审计和其他形式的控制。企业内部控制描述如下。内部控制是采用的方法，帮助确保实现一个目标。会计和组织理论，内部控制是指由一个组织的结构，工作和权力，人民和管理信息系统，旨在帮助组织实现具体的目标或目标。它是一种手段，一个组织的资源被指示
3、，监测，和测量。它起着重要的作用，在预防和侦查欺诈和保护本组织的资源（例如，物理，机械和财产）和无形的（例如，声誉或知识产权商标等）。在组织水平，内部控制目标与财务报告的可靠性，及时反馈实现业务和战略目标，并遵守法律和规章。在特定的交易水平，内部控制是指采取行动，实现一个具体目标（例如，如何确保组织向第三方支付是有效的服务。）内部控制程序，减少过程变异，导致更多的可预见的结果。内部控制在企业实体被称为业务控制。他们使用的工具的经理的日常。 写程序，鼓励遵守，锁定您的办公室，以防止盗窃，并审查你的月度会计报表验证交易是共同的内部控制用来实现具体目标。所有管理人员使用的内部控制，确保他们的经营单位
4、按照计划，和他们使用的方法政策，程序，组织设计，和身体barriers-constitute。内部控制是下列值的组合：财务控制和其他控件。根据印度会计师协会内部控制是组织设计和所有的方法和通过的程序管理中的一个实体，协助实现管理目标是确保尽可能的有序、高效的开展其业务包括遵守管理政策，保障资产的检测和预防欺诈和错误的准确性和完整性的会计记录并及时编制可靠的财务信息，内部控制制度延伸到这些事项涉及会计系统功能。换句话说内部控制系统控制躺的管理为企业的顺利运作的成就，其对象。这些控制可以分为2部分，即财务控制和其他控制。财务控制：控制交易的会计记录正确控制适当的安全护卫公司债务人如现金股票等资产银
5、行早期发现和预防错误和舞弊以利润最大化和成本最小化其他控制：其他措施包括以下：质量控制。控制原材料。控制成品。营销控制等6负责，受影响的内部控制在所有组织中的人的一个组成部分，内部控制，某些方面特别值得一提。这些包括管理，董事会董事（包括审计委员会），内部审计和外部审计。主要负责为发展和维护内部控制是组织的管理。与提高的意义放在控制环境，内部控制的重点已经从政策和程序的一个压倒一切的经营风格和理念的组织。强调这些无形资产的重要性方面集锦高层管理的参与内部控制系统。如果内部控制不是一个优先事项的管理，那么它将不是一个组织内的任何人。作为一种管理的责任，管理在国有机构将包括在该组织的年度财务报告的
6、股东声明表示管理建立了内部控制制度，管理层认为是有效的。声明还可以提供具体的细节组织的内部控制系统。内部控制必须评估为管理提供一些关于其有效性的保证。内部控制评价涉及的一切管理控制组织在努力实现其目标。内部控制将被判定为有效成分的存在和功能的有效运作，财务报告，并遵守。董事会审核委员会有责任确保内部控制系统内的组织是足够的。这种责任包括确定在何种程度的内部控制评价。双方参与评价内部控制是组织的内部审计和外部审计。内部审计师的职责包括确保有足够的内部监控系统，数据的可靠性，并有效地利用本组织的资源。内部审计人员确定控制问题并制定解决方案的改进和加强内部控制。内部审计人员关注的是整个范围内组织的内
7、部控制，包括业务，财务，和合规控制。内部控制也将评价外部审计师。外部审计人员评估内部控制有效性的组织计划的财务报表审计。与内部审计，外部审计人员主要集中在控制影响财务报告。外部审计师有责任报告内部控制的弱点（以及有关的内部控制报告的情况）的审计委员会的董事局。8限制实体的内部控制内部控制，无论多么好的设计和操作，可以只提供合理保证实现的一个实体的控制目标。成就的可能性受到限制固有的内部控制。这些包括现实，人类的判断决策可故障，故障发生的原因，内部控制的失效等简单的错误或错误。例如，错误可能发生在设计，维持，或监测的自动化控制。如果一个实体的人员不完全了解一个订单输入系统处理销售交易，他们可能错
8、误地更改设计的系统处理销售新产品线。另一方面，这种变化可能是正确的设计但误解的个人谁翻译成程序代码设计。错误也可能发生在使用信息所产生的。例如，自动控制的设计是为了报告交易超过规定的金额上限为管理评审，但个人负责进行审查可能不了解的目的，这些报告和，因此，可能无法审查或调查不寻常的项目。此外，控制，无论是手动或自动，可以规避勾结两家或更多的人或不适当的管理凌驾于内部控制。例如，管理可能进入副客户协议改变的条款和条件的实体的标准销售合同的方式，将排除收入确认。此外，编辑程序在软件程序的目的是查明和报告交易，超过规定的信用额度可能被推翻或残疾。内部控制是影响的定量和定性的估计和判断由管理评估的成本
9、效益关系的一个实体的内部控制。成本的一个实体的内部控制不应超过好处，预计将产生。虽然成本效益的关系是一个主要的标准，应考虑在设计内部控制，精确测量的成本和效益通常是不可能的，民俗，文化，与公司治理制度可能抑制欺诈，但他们都不是绝对的威慑。一个有效的控制环境，太，可以帮助降低欺诈风险。例如，一个有效的董事会董事，审计委员会和内部审计职能，可能限制行为不当的管理。另外，控制环境的有效性可能会降低其它部件。例如，当管理性激励增加会计报表重大错报风险，有效控制活动可减少。9、权衡风险与控制风险概率的事件或行动会产生不利影响的组织。主要类别的风险的错误，遗漏，延迟和诈骗。为实现目标和目的，管理需要有效地
10、平衡风险与控制。因此，控制程序，必须制定减少风险，他们的水平，管理可以接受的暴露风险。通过执行这一平衡法“合理的保证”可以达到。因为它涉及到财务和合规性目标，不平衡可能会导致以下问题：过度控制过度控制资产损失，或更多的官僚机构补助增加官僚错误的商业决策生产力下降不服从日益复杂增加规定增加周期时间公共丑闻没有任何价值增加的活动为实现平衡之间的风险和控制，内部控制应积极主动，增值，并具有成本效益和解决风险。10、结论内部控制的概念及其方面在任何组织是如此重要，因此了解组件和标准的内部控制应当参加由管理。内部控制是一个重要的组成部分管理组织。内部控制是一个会计程序或系统的设计，提高效率、保证政策实施
11、或维护资产或避免欺诈和错误。按照传统的定义，内部控制是一个过程的影响一个主体的董事会，管理人员和其他旨在提供合理保证对于目标的实现在以下类别，即。主要因素是内部控制控制环境，风险评估，控制活动，信息与沟通，监控。本文的主要标准和内部控制的原则和描述有关概念的内部控制所有类型的公司。哈米德阿拉德（Philac）会计系，伊斯兰阿扎德大学，哈马丹，伊朗巴克Joshed纳维德哈尼学院会员伊斯兰阿扎德大学，克尔曼伊朗国王，伊朗外文原文A Clear Look at Internal Controls: Theory and ConceptsAbstract: Internal control is an
12、 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. It comprises the plans, methods, and procedures used to meet missions, goals, and object
13、ives and, in doing so, support performance-based management. Internal Control which is equal with management control helps managers achieve desired results through effective stewardship of resources. Internal controls should reduce the risks associated with undetected errors or irregularities, but d
14、esigning and establishing effective internal controls is not a simple task and cannot be accomplished through a short set of quick fixes. In this paper the concepts of internal controls and different aspects of internal controls are discussed. Keywords: Internal Control, Management Controls, Control
15、 Environment, Control Activities, Monitoring 1. IntroductionThe necessity of control in new variable business environment is not latent 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
16、of managing or exerting control over something. The emergence and development of systematic thoughts in recent decade required a new attention 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.
17、Internal Controls serve as the first line of defense in safeguarding assets and preventing and detecting errors and fraud. We can say 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,
18、internal audit and other forms of controls.COSO describe Internal Control as follow. Internal controls are the methods employed to help ensure the achievement of an objective. In accounting and organizational theory, Internal control is defined as a process effected by an organizations structure, wo
19、rk and authority flows, people and management information systems, designed to help the organization accomplish specific goals or objectives. 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 prot
20、ecting the organizations resources, both physical (e.g., machinery and property) and intangible (e.g., reputation or intellectual property such as trademarks). At the organizational level, internal control objectives relate to the reliability of financial reporting, timely feedback on the achievemen
21、t of operational or strategic goals, and compliance with laws and regulations. At the specific transaction level, internal control refers 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 c
22、ontrol procedures reduce process variation, leading to more predictable outcomes. Internal controls within business entities are called also business controls. They are tools used by managers everyday.l Writing procedures to encourage compliance, locking your office to discourage theft, and reviewin
23、g 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 phys
24、ical barriers-constitute. Internal control is a combination of the following:1. Financial controls, and2. Other controlsAccording to the institute of chartered accountants of India internal control is the plan of organization and all the methods and procedures adopted by the management of an entity
25、to assist in achieving management objective of ensuring as far as possible the orderly and efficient conduct of its business including adherence to management policies, the safe guarding of assets prevention and detection of frauds and error the accuracy and completeness of the accounting records an
26、d timely preparation of reliable financial information, the system of internal control extends beyond those matters which relate to the function of accounting system. In other words internal control system of controls lay down by the management for the smooth running of the business for the accompli
27、shment of its objects. These controls can be divided in two parts i.e. financial control and other controls.Financial controls:- Controls for recording accounting transactions properly.- Controls for proper safe guarding company assets like cash stock bank debtor etc- Early detection and prevention
28、of errors and frauds.- Properly and timely preparation of financial records I e balance sheet and profit and loss account.- To maximize profit and minimize cost.Other controls: Other controls include the following:Quality controls.Control over raw materials.Control over finished products.Marketing c
29、ontrol, etc6. Parties Responsible For And Affected By Internal ControlWhile all of an organizations people are an integral part of internal control, certain parties merit special mention. These include management, the board of directors (including the audit commit tee), internal auditors, and extern
30、al auditors.The primary responsibility for the development and maintenance of internal control rests with an organizations management. With increased significance placed on the control environment, the focus of internal control has changed from policies and procedures to an overriding philosophy and
31、 operating style within the organization. Emphasis on these intangible aspects highlights the importance of top managements involvement in the internal control system. If internal control is not a priority for management, then it will not be one for people within the organization either.As an indica
32、tion of managements responsibility, top management at a publicly owned organization will include in the organizations annual financial report to the shareholders a statement indicating that management has established a system of internal control that management believes is effective. The statement m
33、ay also provide specific details about the organizations internal control system.Internal control must be evaluated in order to provide management with some assurance regarding its effectiveness. Internal control evaluation involves everything management does to control the organization in the effor
34、t to achieve its objectives. Internal control would be judged as effective if its components are present and function effectively for operations, financial reporting, and compliance. The boards of directors and its audit committee have responsibility for making sure the internal control system withi
35、n the organization is adequate. This responsibility includes determining the extent to which internal controls are evaluated. Two parties involved in the evaluation of internal control are the organizations internal auditors and their external auditors.Internal auditors responsibilities typically in
36、clude ensuring the adequacy of the system of internal control, the reliability of data, and the efficient use of the organizations resources. Internal auditors identify control problems and develop solutions for improving and strengthening internal controls. Internal auditors are concerned with the
37、entire range of an organizations internal controls, including operational, financial, and compliance controls.Internal control will also be evaluated by the external auditors. External auditors assess the effectiveness of internal control within an organization to plan the financial statement audit.
38、 In contrast to internal auditors, external auditors focus primarily on controls that affect financial reporting. External auditors have a responsibility to report internal control weaknesses (as well as reportable conditions about internal control) to the audit committee of the board of directors.8
39、. Limitations of an Entitys Internal ControlInternal control, no matter how well designed and operated, can provide only reasonable assurance of achieving an entitys control objectives. The likelihood of achievement is affected by limitations inherent to internal control. These include the realities
40、 that human judgment in decision-making can be faulty and that breakdowns in internal control can occur because of human failures such as simple errors or mistakes. For example, errors may occur in designing, maintaining, or monitoring automated controls. If an entitys IT personnel do not completely
41、 understand how an order entry system processes sales transactions, they may erroneously design changes to the system to process sales for a new line of products. On the other hand, such changes may be correctly designed but misunderstood by individuals who translate the design into program code. Er
42、rors also may occur in the use of information produced by IT. For example, automated controls may be designed to report transactions over a specified dollar limit for management review, but individuals responsible for conducting the review may not understand the purpose of such reports and, accordin
43、gly, may fail to review them or investigate unusual items.Additionally, controls, whether manual or automated, can be circumvented by the collusion of two or more people or inappropriate management override of internal control. For example, management may enter into side agreements with customers th
44、at alter the terms and conditions of the entitys standard sales contract in ways that would preclude revenue recognition. Also, edit routines in a software program that are designed to identify and report transactions that exceed specified credit limits may be overridden or disabled.Internal control
45、 is influenced by the quantitative and qualitative estimates and judgments made by management in evaluating the cost-benefit relationship of an entitys internal control. The cost of an entitys internal control should not exceed the benefits that are expected to be derived. Although the cost-benefit
46、relationship is a primary criterion that should be considered in designing internal control, the precise measurement of costs and benefits usually is not possible.Custom, culture, and the corporate governance system may inhibit fraud, but they are not absolute deterrents. An effective control enviro
47、nment, too, may help reduce the risk of fraud. For example, an effective board of directors, audit committee, and internal audit function may constrain improper conduct by management. Alternatively, the control environment may reduce the effectiveness of other components. For example, when the natur
48、e of management incentives increases the risk of material misstatement of financial statements, the effectiveness of control activities may be reduced.9. Balancing Risk and ControlRisk is the probability that an event or action will adversely affect the organization. The primary categories of risk a
49、re 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 to that risk. By performing this balancing act reasonable assurance” can be attained. As it relates to f