外文文献翻译企业内部控制.docx

外文文献翻译企业内部控制.docx

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外文文献翻译企业内部控制

外文文献及翻译

THECONCEPTOFINTERNALCONTROLSYSTEM:

THEORETICALASPECT

VaclovasLakis,LukasGiriūnas*

VilniusUniversity,Lithuania

Introduction

Oneofthebasicinstrumentsofenterprisecontrol,whoseimplementationinmoderneconomicconditionsprovideconditionsforachievingacompetitiveadvantageoverotherenterprisesisthecreationofaneffectiveinternalcontrolsystem.Intheindustrysector,themarketisconstantlychanging,andthisrequireschangingtheattitudetointernalcontrolfromtreatingitonlyinthefinancialaspecttothemanagementofthecontrolprocess.Internalcontrolassuchbecomesaninstrumentandmeansofriskcontrol,whichhelpstheenterprisetoachieveitsgoalsandtoperformitstasks.Onlyaneffectiveinternalcontrolintheenterpriseisabletohelpobjectivelyassessingthepotentialdevelopmentandtendenciesofenterpriseperformanceandthustodetectandeliminatethethreatsandrisksinduetimeaswellastomaintainaparticularfixedlevelofriskandtoprovideforitsreasonable

security.

Theincreasingvarietyofconceptsofinternalcontrolsystemsrequirestheirdetailedanalysis.Adetailedanalysisoftheconceptionsmighthelpfindthemainreasonsfortheirincreasingnumber.Itmayalsohelptoelaborateastructuralschemeofthegeneralizedconceptofinternalcontrol.Consequently,itmayhelpdecreasethenumberofmistakesandfraudsinenterprisesandtooffertheprecautionarymeansthatmighthelptoavoidmistakesandbuildaneffectiveinternalcontrolsystem.

Thepurposeofthestudy:

tocompilethedefinitionoftheconceptofinternalcontrolsystemandtoelaboratethestructuralschemeofthegeneralizedconceptionforLithuanianindustrialenterprises.

Theobjectoftheresearch:

internalcontrol.

Toachievetheaim,thefollowingtaskswerecarriedout:

toexaminethedefinitionsofinternalcontrol;todesignaflowchartfortheexistingdefinitionsofinternalcontrol;toformulateanewinternalcontrolsystemdefinition;?

toidentifytheplaceoftheinternalcontrolsysteminacompany’sobjectivesand?

itsmanagementactivities.

Studymethods:

fortheanalysisoftheconceptionsofcontrol,internalcontrol,theconceptofinternalcontrolsystem,systematicandcomparativemeansofscietificmethodsofanalysiswereused.

1.Researchofcontrolconception

AccordingtoJ.Walsh,J.Seward（1990）,H.K.Chung,H.LeeChong,H.K.

Jung（1997）,controlmaybedividedintotwotypes–internalandexternalcontrolsthosemighthelptoequalizeauthorityorconcernedparty‘sattitudestosomecertainorganizationcontrol.Internalcontrolinvolvesthesupremeenterprisecontrolapparatusandenterpriseshareholders,whereasexternalcontrolmightbedefinedasthepowerinthemarketorbranch,competitiveenvironmentorstatebusinessregulation.Suchanalyticaldivisionisessentialwhenanalysingindustrialorotherenterprises,becausethisattitudetocontrolmakesitmorespecificandproperlydefined.

Theidentificationofanappropriateprimarytheoreticalbaseisanimportanttaskinformingthestructureofknowledgeaboutthestudysubject.Appropriatelyselectedconceptionsenabletoelucidatetheessenceoftheprocesses,tocharacterizethemandtorealizetheirinterplaysandinteractionprinciples.Conceptionsmaybedefinedasasummationofempiricalcognitionwhichtransformspracticallyachievedresultsintoconceptions.Theaboveideasmightbetakenasabstractionsandleadtoanungroundedconclusion,andthroughconceptionstherealitymightbelost.Operatingwithmorethanoneconceptionsallowstoformauniversalopinionaboutthereality.Noteworthy,whenoperatingwithconceptionsanoptimalagreementmightbefoundbetweentheoryandpractice:

usingthecommonpointofcontact–conceptions–atheoristandapracticianwillalwaysfindthewayandunderstandoneanother.

Themainproblemofinternalcontrolisrelatedtothedefinitionofcontrolconceptionandtheidentificationoftheplaceofinternalcontrolinanorganization.Constantchangesoftheextent,functionsandrolesofinternalcontrolenabletoformacommondefinitionofinternalcontrolandtoidentifyitsplaceinanorganization.

Analysisoftheconceptofinternalcontrolanditsinterpretationareessentialforassessingtheinternalcontrolsystem,becausetheconceptionofcontroliswidelyusednotonlyinscientificresearch,butalsointhedailyactivitiesofanenterprise;thereforethesameconceptionmighthavealotofvariousmeaningsandinterpretations.Analysisoftheconceptprovidesconditionsforthefurtherresearch,becauseitisimpossibletoformamodelofinternalcontrolassessmentiftheresearchobjectisunknown.AlotofdefinitionsandvariationsofcontrolcanbefoundinthepublicationsbyLithuanianandforeignscientistsandinpublicinformationsources.Forexample,intheDictionaryofInternationalWords（2002）,controlisdefinedas:

supervision,inspectionofsomething;comparisonofactualandrequired?

conditions;

anenterpriseoragroupofpeoplethatcontroltheworkandresponsibilityofother?

enterprisesorgroupsofpeople;maintenanceofsomething.?

Inadditiontotheaboveseveninternalcontrol,anddocumentationcontrol.Performancecontrolandworkerqualitycontrol,etc.Thenewsystemofaccountingsupervisionsystemontheunitinterior,themaincontentsoftheinternalcontrolsystem.

Ontheotherhand,inthespecializedDictionaryofEconomicTerms（2005）,controlisdefinedasaperformancewithadefiniteinfluenceonthemanagementofanenterprise,asrightsbasedonlawsandcontractsthatinvolveproprietaryrightstothewholepropertyoritspart,oranyotherrightsthatenabletoexertasignificantinfluenceonthemanagementandperformanceofanenterprise,orstatesupervision.Evenincommoninformationsourcesthedefinitionsofcontrolareformulateddifferently,althoughthecommonmeaningisquitesimilar.Analysisandpractical

studiesofLithuanianscientists’worksenabletostatethatthereisnoonesolidconcept,definitionordescriptionofcontrol.Forexample,E.Bu?

kevi?

iūt?

（2008）saysthatwhencontrolismoreparticularlydefined,itsrulesandrequirementsaredescribedinmoredetail,itbecomesmoreeffective,morespecific,morepsychologicallysuggestive,itgivesmorefreedomlimitsofchoiceforsupervisorsandlesspossibilitiesoflawlessnessforpeopleundercontrolwhen.Identifyingtheobjectoftheresearch,itshouldbenotedthatdifferentdefinitionsofcontrolaregiveninscientificstudiesbySakalas,2000;Navickas,2011;Katkus,1997;Bu?

kevi?

iūt?

2008;Drury,2012;Bi?

iulaitis,2001;LeeSummers,1991;Patrick,Fardo,2009;Spencer,Pickett,2010;Gupta,2010andotherLithuanianandforeignscientists（seeFig.1）.

Thedifferentconceptionsandtheirinterpretationsindicatethatthereisnosolidopinionabouthowtodefinecontrol,andevenscientistsandpracticiansthemselvesdonotagreeuponaunifieddefinitionordescriptionofcontrolortheconceptionofinternalcontrolanditsinterpretations.Inscientificliterature,differentinterpretationsofcontrolconceptionsareusuallyrelatedtodifferentaspectsofthisconception,andtheirmeaningindifferentsituationsmaybedefinedindifferentwaysdependingonthesituationandotherexternalfactors.AccordingtoA.Katkus（1997）,C.Drury（2009）,R.Bi?

iulaitis（2001）,D.R.Patrick,S.W.Fardo（2009）,K.H.S.Pickett（2010）,duringalong-termperiodcontrolisusuallyrelatedtoachievingthealreadysettledgoals,theirimprovementandinsurance.Inotherinformationsources（DictionaryofInternationalWords,2002;Sakalas,2000;Bukeviiūt,2008;LeeSummers,1991）controlisemphasizedasacertainmeansofinspectionwhich

providesapossibilitytoregulatetheplannedandactualstatesandtheirperformance.Despitethesedifferentopinions,controlmightbereasonedandrevealedasatraditionalfunctionofanyobjectofcontrol,emphasizedasoneofthemainself-defencemeansfromthepossiblethreatsinthedailyperformanceofanorganization.Thereisalsoamoremodernapproach.Forexample,V.Navickas（2011）andP.Gupta（2010）,presentingtheconceptofcontrol,nameitnotonlyasoneofthemainfactorsthatinfluencetheorganization’sperformanceandinfluencesitsmanagement,butalsoasoneoftheassessmentmeansofthetakendecisionsandachievedvalues.Suchinterpretationoftheconceptionofcontrolshowsthemainroleofcontrol.Forexample,R.Kanapickien?

（2008）hasanalysedabignumberofcontroldefinitionsandsaysthatonlyaneffectiveandusefulcontrolshouldexistinanenterprisebecauseeachenterprisetriestoimplementitspurposesandavoidthepossiblelosses,i.e.mistakesandfrauds.AccordingtoJ.A.Pfister（2009）,thereareseveraltypesofcontrol,andtheycanbegroupedintostrategic,management,andinternalcontrol.Thus,differentresearchersgivedifferentdefinitionsofcontrol,theirdescriptionshavedifferentgoals,butdifferentcontroldefinitionsleadtonumerousvariationsintheanalysisoftheconceptionofcontrol.Thus,tocreateaneffectivecontrol,thepresenceofitsunifiedconceptbecomesanecessityandthebasisforensuringaneffectivecontroloftheorganization’sperformance.Theexistenceofdifferentconceptionsofcontrolalsoindicatesthattheremightbedifferenttypesorkindsofcontrol.

2.Theconceptionofinternalcontrol

Historicaldevelopmentofinternalcontrolasindividualenterprisesystemisnotasbroadasothermanagementspheresinsciencedirections.Thedefinitionofinternalcontrolwaspresentedforthefirsttimein1949bytheAmericanInstituteofCertificatedAccountants（AICPA）.Itdefin