本科毕业论文内部控制外文文献翻译完整版中英对照文档格式.docx

本科毕业论文内部控制外文文献翻译完整版中英对照文档格式.docx

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HammedArad（Philae）

Departmentofaccounting,IslamicAzadUniversity,Hamadan,IranBarakJamshedy-Navid

FacultyMemberofIslamicAzadUniversity,Kerman-shah,Iran

Abstract:

internalcontrolisanaccountingprocedureorsystemdesignedtopromoteefficiencyorassuretheimplementationofapolicyorsafeguardassetsoravoidfraudanderror. InternalControlisamajorpartofmanaginganorganization.Itcomprisestheplans,methods,andproceduresusedtomeetmissions,goals,andobjectivesand,indoingso,supportperformance-basedmanagement.InternalControlwhichisequalwithmanagementcontrolhelpsmanagersachievedesiredresultsthrougheffectivestewardshipofresources.Internal controls should reduce the risks associated withundetected errors orirregularities, but designing and establishing effectiveinternalcontrols isnotasimpletaskandcannotbeaccomplishedthroughashort set of quick fixes. Inthispapertheconceptsofinternalcontrolsanddifferentaspectsofinternalcontrolsarediscussed.

Keywords:

InternalControl,managementcontrols,ControlEnvironment,ControlActivities,Monitoring

1.Introduction

Thenecessityofcontrol innewvariablebusinessenvironmentisnotlatent for anyperson and management as a response factor forstockholders and anothershould implement a great control overhis/her organization.Controlistheactivityofmanagingorexertingcontroloversomething.heemergenceanddevelopmentofsystematicthoughtsinrecentdecaderequiredanewattentiontobusinessresourceandcontroloverthiswealth.Oneofthehottopicaboutcontrolsoverbusinessresourceisanalyzingthecost-benefitofeachcontrol.

InternalControlsserveasthefirstlineofdefenseinsafeguardingassetsandpreventinganddetectingerrorsandfraud.WecansayInternalcontrolisawholesystemofcontrolsfinancialandotherwise,establishedbythemanagementforthesmoothrunningofbusiness;

itincludesinternalcheek,internalauditandotherformsofcontrols.

COSOdescribeInternalControlasfollow. Internalcontrolsarethemethodsemployedtohelpensuretheachievementofanobjective.Inaccountingandorganizational theory,Internalcontrol isdefinedasaprocess effected by an organization'

s structure,work and authorityflows,peopleandmanagementinformationsystems,designedtohelptheorganizationaccomplish specificgoalsorobjectives. Itisameansbywhichanorganization'

sresourcesaredirected,monitored,andmeasured.Itplaysanimportantroleinpreventinganddetectingfraudand protecting the organization'

s resources, bothphysical （e.g.,machineryandproperty）andintangible（e.g.,reputationorintellectualproperty such as trademarks）. At the organizational level, internalcontrolobjectives relate to the reliability of financialreporting,timelyfeedbackontheachievementofoperationalorstrategicgoals,andcompliancewithlawsandregulations.Atthespecifictransactionlevel,internalcontrolreferstotheactionstakentoachieveaspecificobjective（e.g.,howtoensuretheorganization'

spaymentstothirdpartiesareforvalidservicesrendered.）Internalcontrol

proceduresreduceprocessvariation,leadingtomorepredictableoutcomes.Internalcontrolswithinbusinessentitiesarecalledalsobusinesscontrols.Theyaretoolsusedbymanager'

severyday.

*Writing procedures to encourage compliance, lockingyour office to

discouragetheft,andreviewingyourmonthlystatementofaccounttoverifytransactionsarecommoninternalcontrolsemployedtoachievespecificobjectives.

All managers use internal controls to help assure that their unitsoperate according to plan, and the methods they use--policies,procedures,organizationaldesign, and physical barriers-constitute.Internalcontrolisacombinationofthefollowing：

1.Financialcontrols,and

2.Othercontrols

According to the instituteofcharteredaccountantsof India internalcontrolistheplanoforganizationandallthemethodsandproceduresadopted by the managementof an entity to assist in achievingmanagementobjectiveofensuringas faraspossible theorderlyandefficientconductof itsbusiness includingadherence tomanagementpolicies,thesafeguardingofassetspreventionanddetectionoffraudsanderrortheaccuracyandcompletenessof theaccounting recordsand timelypreparationofreliable financial information, the systemofinternal control extends beyondthose matters which relatetothefunctionofaccountingsystem.Inotherwordsinternalcontrolsystemofcontrolslaydownbythemanagem