[雙語翻譯]財(cái)務(wù)外文翻譯--組織管理內(nèi)部控制和預(yù)防性財(cái)務(wù)控制的檢查（英文）

1、 Procedia Economics and Finance 16 ( 2014 ) 275 – 280 Available online at www.sciencedirect.com2212-5671 © 2014 Published by Elsevier B.V. This is an open access article under the CC BY-NC-ND license (http:/

2、/creativecommons.org/licenses/by-nc-nd/3.0/). Selection and/or peer-review under responsibility of Scientific Committe of IECS 2014 doi: 10.1016/S2212-5671(14)00801-6 ScienceDirect21st International Economic Conference

3、2014, IECS 2014, 16-17 May 2014, Sibiu, Romania Organizing Inspections Regarding Managerial Internal Control and Preventive Financial Control L?cr?mioara-Rodica Hurloiua,*, Elena Burteaa, Bianca-Florentina Predaa aFacul

4、ty of Financial Accounting Management, “Spiru Haret“ University, Bucharest, Romania Abstract The control environment is the foundation of the whole system of internal control. It constitutes the basis of all other compon

5、ents of internal control. He sets the tone of the organization. It provides discipline and climate that influence the overall quality of internal control. The control environment forms the basis for creating a vision

6、 and response to risks and controls from the staff of an organization. This paper presents the control environment that influence the way of establishing the strategy and objectives and how to structure control activiti

7、es. The essence of any business is the people behind it - their individual tasks, including integrity, ethical values and competence - and the environment in which they work. © 2014 The Authors. Published by Else

8、vier B.V. Selection and/or peer-review under responsibility of Scientific Committee of IECS 2014. Keywords: control environment, internal control, preventive financial control 1. Introduction Management and control refe

9、rs to the ability of individuals to understand and perform their duties. Management's responsibility for activities lies in better use of the skills. An effective control environment is essential to allow other fina

10、ncial accounting management components, for example, risk management and control activities to function properly. Establishing a sustainable control environment requires management to a procedure of setting objectives

11、and the objectives chosen to support and be consistent with * Corresponding author. E-mail address: hlacra@yahoo.com (H. R. L?cr?mioara), elenapana2006@yahoo.com (E. Burtea), bianca_preda1974@yahoo.com (B. F. Preda) &#

12、169; 2014 Published by Elsevier B.V. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/3.0/). Selection and/or peer-review under responsibility of Scientific Comm

13、itte of IECS 2014277L?cr?mioara-Rodica Hurloiu et al. / Procedia Economics and Finance 16 ( 2014 ) 275 – 280 Increasing the role of accounting in the process of consolidation and control over financial and econom

14、ic activity requires continuous improvement of its regulations, the use of modern means of calculating and recording, and organizing its rational, scientifically. Evidence is essential in the management of economic an

15、d social activity based on income criteria, involving economic and financial order and discipline. Rational management and provides clear evidence of economic discipline, contractual, and financial reporting. To obtain

16、 a true picture of economic and financial activity is necessary that the information contained in the financial statements to be true, legal, accurate and quality. 3. Arrangements In the entity must exist or must be cr

17、eated conditions for a functional organization of a financial accounting management system. These conditions relate to raising awareness and training. 3.1. Raising awareness Awareness of the importance of financial ac

18、counting management needs to be strengthened in all entities, especially, it is important for managers. Round tables, conferences, communication are tools for raising awareness. These activities must be supported by th

19、e Central Harmonization Unit of the Ministry of Finance. 3.2. Training Training on the implementation of financial accounting management could include the following: ? The concept and principles of financial account

20、ing management, ? The role and responsibilities of persons involved in financial accounting management, ? Setting objectives (strategic and operational) and performance indicators (results), ? Risk Management and

21、organization of control, ? Documentation of processes, ? The benefits and role of internal audit. The training should be based on an analysis of training needs to be appropriate and coordinated plans and programs

22、developed by the Ministry of Finance. 4. Organizing financial accounting management The organizing and operation of the financial accounting management in an entity is that of being adjusted according to their specific

23、needs and circumstances. However, the following two stages are identified: 4.1. Preparation phase Financial accounting management organization starts with the following training activities: ? Appointment of a Coordin

24、ator of financial accounting management; ? Establishment of a working group, led by financial accounting management coordinator responsible for organizing and initial implementation of financial accounting management

25、; ? Development by the Working Group, an Action Plan for the implementation of financial accounting management. 4.2. The implementation phase Having made the conditions of organization and preparation steps, the org

26、anization of financial accounting management continues with the following activities: ? Assessing the current system and identify gaps financial accounting management; ? Establishing the mission, strategic objecti