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1、1外文文獻(xiàn)翻譯外文文獻(xiàn)翻譯原文：INTERNALCONTROLREPTSFINANCIALREPTINGAuths:McMullenDothyKRagahunanSYNOPSIS:Theissueofinternalcontrolreptinghasrecentlybeenofconsiderableinteresttotheaccountingprofessionhasgeneratedsignificantcontroversy.T

2、heTreadwayCommissionthePublicOversightBoardtheBoardofDirectsoftheAICPAamongothershavesuggestedthatsuchreptingcanservetoenhanceinternalcontrols.Othershavequestionedtheusefulnessofsuchrepts.Thispaperprovidesempiricaleviden

3、cerelevanttothedebateaboutinternalcontrolreptingbyexaminingtheproptionsofcompanieswithtwotypesoffinancialreptingproblemswhichhadpriinternalcontrolreptscomparessuchproptionstothepopulationproptions.Specificallyweexamineco

4、mpanieswhicheitherweresubjecttoanSECenfcementactioncrectedpreviouslyreptedearnings.Resultsindicatethatsmallercompanieswithafinancialreptingproblemweremuchlesslikelytohavehadamanagementreptoninternalcontrolthanthepopulati

5、onofsmallcompaniesintheNAARSdatabase.KeyWds:InternalcontrolFinancialreptingproblemsManagementrepting.DataAvailability:Contactthecrespondingauth.Theobjectiveofthispaperistoexaminetheassociationbetweenfinancialreptingprobl

6、emsmanagementreptsoninternalcontrols(MRIC)inauditedfinancialstatements.Motivationfthispapercomesfromtheconsiderablecontroversysurroundingtheissueofinternalcontrolreptingasevidencedbyrecentactionscommentsofvariousprivates

7、ectcommissionsregulatslegislats.Themethodusedinthispaperistocompareasampleofcompanieswithfinancialreptingproblemswithasampleofcompanieswithoutsuchproblems3tonesetbytopmanagementthecpateenvironmentculturewithinwhichfinanc

8、ialreptingoccursisthemostimptantfactcontributingtotheintegrityofthefinancialreptingprocess.Notwithstinganimpressivesetofwrittenrulesproceduresifthetonesetbymanagementislaxfraudulentfinancialreptingismelikelytooccur.“Unde

9、rthecurrentreptingenvironmentMRICsareissuedvoluntarilybysomecompanies.Asseenintable1onlyaminityofcompaniesincludeanMRICintheirannualfinancialstatements.Consistentwiththesuggestionthatinternalcontrolsarebroaderthaninterna

10、laccountingcontrolsasubstantialproptionofMRICsdiscussissuesrelatedtoauditcommitteesinternalauditing.InadditionmanyMRICsdiscussinvaryingdegreesofdetailspecificissuesrelatedtointernalcontrols(suchasacodeofconductpersonnelt

11、rainingwrittenpoliciesthenotionofreasonableassurancecostbenefitconsiderationsetc.).ThereareatleasttwowaysanMRICcanleadtoenhancedinternalcontrols.ThefirstisbyincreasingtheinternalcontrolawarenessoftheCEOothertopofficials.

12、Increasedawarenesscouldinturnleadtogreaterattentionbeingpaidtointernalcontrolsingeneralthespecificproceduresbywhichbettercontrolsareattained.ThiswastheargumentespousedbytheTreadwayCommission(198745)whenitnotedthat“theCEO

13、ssignatureonthemanagementreptwouldheightenhisawarenessofhisresponsibilitiesfthefinancialstatementsinternalcontrol.Similarlythechiefaccountingofficersthechieffinancialofficerssignatureswouldunderscetheirroleinresponsibili

14、tyfthefinancialreptingprocess.“ThesecondwayanMRICcanleadtobettercontrolsisthatitsendsasignalregardingtopmanagementscommitmenttointernalcontrols.TheMRICthushelpsincommunicatingthe“toneatthetop“bysendingaclearmessagewithin

15、theganizationabouttheexpectedcontrolenvironment.OthersalsohavenotedthatMRICscanleadtobetterinternalcontrols.ThePublicOversightBoard(POB)(1993)notedthattheevaluationsrequiredbefeanMRICisissuedwould“l(fā)eadtoimprovementsintho

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