會(huì)計(jì)外文翻譯--了解內(nèi)部控制

1、<p><b>　　畢業(yè)設(shè)計(jì)/論文</b></p><p>　　外 文 文 獻(xiàn) 翻 譯</p><p>　　院 系 經(jīng)濟(jì)管理學(xué)院 </p><p>　　專 業(yè) 班 級(jí) 會(huì)計(jì)0801班 </p><p>　　姓　 名

2、 周詩雅 </p><p>　　原 文 出 處 Larry D.Hubbard. </p><p>　　Understanding Internal Controls. </p><p>　　Internal Auditor.2003,（10）. </p><p>　　評(píng) 分

3、 </p><p>　　指 導(dǎo) 教 師 余毅 </p><p>　　華中科技大學(xué)武昌分校</p><p>　　2012 年 2 月 28日</p><p><b>　　了解內(nèi)部控制</b></p><p>　

4、　拉里·哈伯德. 了解內(nèi)部控制.內(nèi)部審計(jì)者.2003，(10).</p><p><b>　　內(nèi)部控制的定義</b></p><p>　　內(nèi)部控制是一個(gè)過程，旨在為以下目標(biāo)提供合理保證：(1)運(yùn)作的效力和效率；(2)財(cái)務(wù)報(bào)告的可靠性；(3)遵守適用的法律和法規(guī)。</p><p>　　這一定義包含以下幾個(gè)關(guān)鍵點(diǎn)：</p>

5、<p>　　(1)在一個(gè)組織中，每級(jí)員工對(duì)內(nèi)部控制都有著影響。在一定程度上，內(nèi)部控制可以說是每個(gè)人的責(zé)任。在美國加州大學(xué)，部門級(jí)的行政人員在本部門中對(duì)內(nèi)部控制負(fù)有主要職責(zé)。</p><p>　　(2)有效的內(nèi)部控制能幫助一個(gè)組織完成它的營運(yùn)、財(cái)務(wù)報(bào)表和合規(guī)性目標(biāo)。 有效的內(nèi)部控制是管理過程中一個(gè)固定的部分(即計(jì)劃、組織、指令和控制 )。內(nèi)部控制使得一個(gè)組織在規(guī)定過程中能始終圍繞它的宗旨，達(dá)成它的使命，并

6、且使意外事件發(fā)生的可能性降到最低。內(nèi)部控制促進(jìn)了組織營運(yùn)的效力和效率，減少了財(cái)產(chǎn)損失的風(fēng)險(xiǎn)，并且?guī)椭_保企業(yè)能遵守法律和章程。內(nèi)部控制也保證了財(cái)務(wù)報(bào)表的可靠性(即所有交易被記錄，并且所有記錄的交易被真實(shí)和適當(dāng)?shù)慕o予重視，并被及時(shí)記錄，適當(dāng)分類，正確匯總和通知)。</p><p>　　(3)內(nèi)部控制提供的僅是達(dá)到有關(guān)組織目標(biāo)的合理保證，而不是絕對(duì)保證。有效的內(nèi)部控制可以幫助一個(gè)組織達(dá)到它的目標(biāo)，但它不保證成功。內(nèi)部

7、控制無法為目標(biāo)的實(shí)現(xiàn)提供絕對(duì)保證是由于這樣一些原因：現(xiàn)實(shí)成本/效益，員工之間勾結(jié)舞弊和處于組織控制無法涉及的外部事件中。</p><p><b>　　控制環(huán)境</b></p><p>　　控制環(huán)境是控制意識(shí)的一個(gè)組成部分，它是人們開展活動(dòng)和履行控制責(zé)任的大環(huán)境。在一個(gè)有效的控制環(huán)境中，主管人員清楚自己的責(zé)任所在，清楚他們所擁有權(quán)利的有限性。這些人知識(shí)淵博且警覺，致力于

8、做正確的事情并且以正確的方式去做事。他們以遵循一個(gè)組織的政策程序行事及遵守相應(yīng)的道德和行為標(biāo)準(zhǔn)為己任。控制環(huán)境包括技術(shù)能力和道德承諾，它是有效內(nèi)部控制不可或缺的一個(gè)無形要素。</p><p>　　理事會(huì)成員和管理者建立有效溝通的書面政策和程序，道德守則和行為標(biāo)準(zhǔn)，以此來強(qiáng)化一個(gè)組織的控制環(huán)境。此外，理事和管理者以道德的方式做出種種表率，建立一種積極的“高層調(diào)調(diào)”，并要求組織中的每個(gè)人都遵循相同的行為準(zhǔn)則，這也是他

9、們完善控制環(huán)境的途徑。</p><p><b>　　誰負(fù)有責(zé)任？</b></p><p>　　管理部門是負(fù)責(zé)“指定基調(diào)”的組織。管理部門應(yīng)該營造出一種控制環(huán)境來鼓勵(lì)：</p><p>　　(1)最高水平的完整性，個(gè)人和專業(yè)的水準(zhǔn)；</p><p>　　(2)可以在組織中促進(jìn)內(nèi)部控制的領(lǐng)導(dǎo)哲學(xué)和經(jīng)營風(fēng)格；</p>

10、;<p>　　(3)權(quán)力和責(zé)任的下放。</p><p><b>　　控制環(huán)境的關(guān)鍵點(diǎn)</b></p><p>　　有效的人力資源政策和程序可以增強(qiáng)組織的控制環(huán)境。這些政策和程序能夠解決雇用、指導(dǎo)、培訓(xùn)、評(píng)價(jià)、咨詢、促銷、賠償和紀(jì)律處分問題。如果員工所做的不符合組織的政策程序或行為標(biāo)準(zhǔn)，那么組織必須采取適當(dāng)?shù)男袨楸ＷC組織的紀(jì)律性，以維持一個(gè)有效的控制環(huán)境。

11、員工個(gè)人若能認(rèn)識(shí)到他們肩負(fù)著責(zé)任，在某種程度上看來這會(huì)對(duì)控制環(huán)境產(chǎn)生很大影響。</p><p>　　下面是一些用以加強(qiáng)部門控制環(huán)境的小建議。這個(gè)列表里并非是全部建議，也不是每一項(xiàng)都適用于各個(gè)部門，它只可以作為一個(gè)基礎(chǔ)。</p><p>　　請(qǐng)確保部門具有以下政策和程序（難以復(fù)制和互聯(lián)網(wǎng)式的接入方式）：</p><p><b>　　行政程序</b>

12、;</p><p><b>　　商業(yè)和金融簡訊</b></p><p><b>　　員工手冊(cè)</b></p><p><b>　　采購手冊(cè)</b></p><p><b>　　人事備忘錄</b></p><p>　　(1)確保部門擁

13、有已成文的書面政策和程序方法，其中涉及其重大活動(dòng)和特殊問題。員工的責(zé)任，權(quán)力限制，執(zhí)行標(biāo)準(zhǔn)，控制程序，在報(bào)告中必須給以了明確的說明。</p><p>　　(2)確保員工熟悉他們大學(xué)的政策和程序來配合他們的工作職責(zé)。</p><p>　　(3)討論員工的道德問題。如果員工需要更多的指導(dǎo)，發(fā)放部門的行為標(biāo)準(zhǔn)。</p><p>　　(4)確保雇員根據(jù)利害關(guān)系原則而透露出潛

14、在的利益沖突(即公司的所有者權(quán)益正在或被提議將要與大學(xué)發(fā)生生意關(guān)系)。</p><p>　　(5)確保有工作說明存在，里面明確陳述了內(nèi)部控制的責(zé)任，正確解釋了人員在期望中所想要獲得的知識(shí)、技能和經(jīng)驗(yàn)方面的能力水平。 保證聘用的是有合格實(shí)踐經(jīng)驗(yàn)的人。</p><p>　　(6)保證部門建立一個(gè)能充分訓(xùn)練雇員的計(jì)劃。</p><p>　　(7)保證能經(jīng)常舉辦評(píng)估職員表現(xiàn)

15、的活動(dòng)，好的表現(xiàn)應(yīng)該得到高度重視并且以一個(gè)積極地方式來承認(rèn)它。</p><p>　　(8)確保當(dāng)某位雇員不遵從政策規(guī)定或者有關(guān)行為標(biāo)準(zhǔn)時(shí)，企業(yè)會(huì)對(duì)其進(jìn)行適當(dāng)?shù)奶幏帧?lt;/p><p><b>　　控制活動(dòng)</b></p><p>　　正確及時(shí)的進(jìn)行控制活動(dòng)可以管理風(fēng)險(xiǎn)以及減少風(fēng)險(xiǎn)。 </p><p>　　預(yù)防和檢測(cè)控制。控

16、制是可以被預(yù)防或檢測(cè)到的。不同控制的目的不同。預(yù)防性控制意圖遏制或防止不良事件的發(fā)生。他們是積極主動(dòng)的控制，這有助于防止損失的發(fā)生。預(yù)防控制包括職責(zé)的分離，正確的授權(quán)，足夠的文件和實(shí)物資產(chǎn)的控制。</p><p>　　相反，偵查性控制試圖發(fā)現(xiàn)不良的行為。他們提供證據(jù)證明損失已經(jīng)發(fā)生，但不能阻止損失的發(fā)生。偵查性控制包括復(fù)核、分析、方差分析、核對(duì)、實(shí)物盤點(diǎn)和審計(jì)。這兩種類型的控制對(duì)于一個(gè)有效的內(nèi)部控制制度來說都是必

17、不可少的。從質(zhì)量角度看，預(yù)防性控制因?yàn)榉e極主動(dòng)，并強(qiáng)調(diào)質(zhì)量而顯得至關(guān)重要。然而，偵查性控制發(fā)揮著為預(yù)防性控制的運(yùn)行和防止損失發(fā)生提供證據(jù)的關(guān)鍵作用。</p><p>　　控制活動(dòng)包括批準(zhǔn)，核準(zhǔn)，核查，核對(duì)，回顧績效，資產(chǎn)安全，職責(zé)分工，和信息系統(tǒng)控制。</p><p>　　審批、授權(quán)、核實(shí)（預(yù)防性活動(dòng)） 。管理部門授權(quán)員工在有限的權(quán)利內(nèi)執(zhí)行相應(yīng)的活動(dòng)和交易。此外，管理部門指定這些活動(dòng)或交易

18、需要由監(jiān)管人員批準(zhǔn)后才能執(zhí)行。主管審批（人工或電子時(shí)）意味著他或她已核實(shí)和確認(rèn)的活動(dòng)或交易符合既定的政策和程序。</p><p>　　對(duì)賬（偵查性活動(dòng)）。員工在數(shù)據(jù)之間的聯(lián)系不同，識(shí)別和調(diào)查這些不同，并在必要時(shí)要采取糾正行動(dòng)。 </p><p>　　資產(chǎn)安全（預(yù)防及偵查性活動(dòng)）。涉及設(shè)備、庫存、證券、現(xiàn)金和其他資產(chǎn)的要受到限制，資產(chǎn)要定期清點(diǎn)，并且與控制記錄的數(shù)額進(jìn)行比較。</p&g

19、t;<p>　　職責(zé)分工（預(yù)防性活動(dòng)）。職責(zé)在不同員工中被分離，旨在減少錯(cuò)誤或不當(dāng)活動(dòng)所帶來的風(fēng)險(xiǎn)。通常交易的授權(quán)、交易的記錄（會(huì)計(jì)）、相關(guān)資產(chǎn)的管理（保管）這些職責(zé)是被分離的。</p><p>　　控制信息系統(tǒng)（預(yù)防和偵查性活動(dòng)）?？刂菩畔⑾到y(tǒng)分為兩大類，一般控制和應(yīng)用控制。一般控制通常包括控制數(shù)據(jù)中心運(yùn)營，系統(tǒng)軟件的購置和維修，存取安全以及應(yīng)用系統(tǒng)的開發(fā)和維護(hù)。如電腦匹配和檢查程序等應(yīng)用控制，是

20、按照應(yīng)用軟件一步一步進(jìn)行的，它們旨在保證交易過程、授權(quán)以及效力的完整性和準(zhǔn)確性。一般控制是應(yīng)用控制能夠運(yùn)行的必要支持。它們都必須確保信息處理的完整性和準(zhǔn)確性。</p><p>　　控制活動(dòng)的執(zhí)行必須經(jīng)過深思熟慮，并且要求相關(guān)人員盡職盡責(zé)、始終如一的去執(zhí)行。如果不根據(jù)指導(dǎo)性政策所限定的條件范圍來考慮哪些是重點(diǎn)，從而機(jī)械化執(zhí)行控制，那么程序?qū)l(fā)揮不了應(yīng)起到的作用。此外，有必要把非常規(guī)狀態(tài)認(rèn)為是調(diào)查控制活動(dòng)及采取適當(dāng)?shù)?/p>

21、糾正行動(dòng)所導(dǎo)致的結(jié)果。</p><p>　　Understanding internal controls</p><p>　　Larry D.Hubbard.Understanding internal controls.Internal Auditor.2003,（10）.</p><p>　　Internal Control Defined</p>

22、<p>　　Internal control is a process designed to provide reasonable assurance regarding the achievement of objectives in the following categories:</p><p>　　??Effectiveness and efficiency of operations&

23、lt;/p><p>　　? Reliability of financial reporting</p><p>　　??Compliance with applicable laws and regulations</p><p>　　Several key points should be made about this definition:</p>

24、<p>　　1. People at every level of an organization affect internal control. Internal control is, to some degree, everyone's responsibility. Within the University of California, administrative employees at the de

25、partment-level are primarily responsible for internal control in their departments.</p><p>　　2. Effective internal control helps an organization achieve its operations, financial reporting, and compliance ob

26、jectives. Effective internal control is a built-in part of the management process (i.e., plan, organize, direct, and control). Internal control keeps an organization on course toward its objectives and the achievement of

27、 its mission, and minimizes surprises along the way. Internal control promotes effectiveness and efficiency of operations, reduces the risk of asset loss, and helps t</p><p>　　3. Internal control can provide

28、 only reasonable assurance - not absolute assurance - regarding the achievement of an organization's objectives. Effective internal control helps an organization achieve its objectives; it does not ensure success. Th

29、ere are several reasons why internal control cannot provide absolute assurance that objectives will be achieved: cost/benefit realities, collusion among employees, and external events beyond an organization's control

30、.</p><p>　　Control Environment</p><p>　　The control environment is the control consciousness of an organization; it is the atmosphere in which people conduct their activities and carry out their

31、 control responsibilities. An effective control environment is an environment where competent people understand their responsibilities, the limits to their authority, and are knowledgeable, mindful, and committed to doin

32、g what is right and doing it the right way. They are committed to following an organization's policies and procedures and its </p><p>　　A governing board and management enhance an organization's cont

33、rol environment when they establish and effectively communicate written policies and procedures, a code of ethics, and standards of conduct. Moreover, a governing board and management enhance the control environment when

34、 they behave in an ethical manner-creating a positive "tone at the top"--and when they require that same standard of conduct from everyone in the organization.</p><p>　　Who is Responsible?</p>

35、;<p>　　Management is responsible for "setting the tone" for their organization. Management should foster a control environment that encourages:</p><p>　　???the highest levels of integrity an

36、d personal and professional standards</p><p>　　???a leadership philosophy and operating style which promote internal control throughout the organization</p><p>　　???assignment of authority and r

37、esponsibility.</p><p>　　Control Environment Tips</p><p>　　Effective human resource policies and procedures enhance an organization's control environment. These policies and procedures should

38、 address hiring, orientation, training, evaluations, counseling, promotions, compensation, and disciplinary actions. In the event that an employee does not comply with an organization's policies and procedures or beh

39、avioral standards, an organization must take appropriate disciplinary action to maintain an effective control environment. The control environment is gr</p><p>　　Listed below are some tips to enhance a depar

40、tment's control environment. This list is not all inclusive, nor will every item apply to every department; it can, however, serve as a starting point.</p><p>　　Make sure that the following policies and

41、procedures are available in your department (hard copy or Internet access):</p><p>　　Administrative Procedures</p><p>　　Business and Finance Bulletins</p><p>　　Employee Handbook<

42、/p><p>　　Purchasing Manual</p><p>　　Personnel Memorandum</p><p>　　???Make sure that the department has well-written departmental policies and procedures manual which addresses its sign

43、ificant activities and unique issues. Employee responsibilities, limits to authority, performance standards, control procedures, and reporting relationships should be clear.</p><p>　　???Make sure that employ

44、ees are well acquainted with the University’s policies and procedures that pertain to their job responsibilities.</p><p>　　???Discuss ethical issues with employees. If employees need additional guidance, iss

45、ue departmental standards of conduct.</p><p>　　???Make sure that employees comply with the Conflict of Interest policy and disclose potential conflicts of interest (e.g., ownership interest in companies doin

46、g business or proposing to do business with the University).</p><p>　　???Make sure that job descriptions exist, clearly state responsibility for internal control, and correctly translate desired competence l

47、evels into requisite knowledge, skills, and experience; make sure that hiring practices result in hiring qualified individuals.</p><p>　　???Make sure that the department has an adequate training program for

48、employees.</p><p>　　?? Make sure that employee performance evaluations are conducted periodically. Good performance should be valued highly and recognized in a positive manner.</p><p>　　???Make

49、sure that appropriate disciplinary action is taken when an employee does not comply with policies and procedures or behavioral standards.</p><p>　　Control Activities</p><p>　　Control activities

50、are actions, when carried out properly and in a timely manner, manage or reduce risks.</p><p>　　Preventive and Detective Controls. Controls can be either preventive or detective. The intent of these controls

51、 is different. Preventive controls attempt to deter or prevent undesirable events from occurring. They are proactive controls that help to prevent a loss. Examples of preventive controls are separation of duties, proper

52、authorization, adequate documentation, and physical control over assets.</p><p>　　Detective controls, on the other hand, attempt to detect undesirable acts. They provide evidence that a loss has occurred but

53、 do not prevent a loss from occurring. Examples of detective controls are reviews, analyses, variance analyses, reconciliations, physical inventories, and audits. Both types of controls are essential to an effective inte

54、rnal control system. From a quality standpoint, preventive controls are essential because they are proactive and emphasize quality. However, detective cont</p><p>　　Control activities include approvals, auth

55、orizations, verifications, reconciliations, reviews of performance, security of assets, segregation of duties, and controls over information systems.</p><p>　　Approvals, Authorizations, and Verifications (Pr

56、eventive). Management authorizes employees to perform certain activities and to execute certain transactions within limited parameters. In addition, management specifies those activities or transactions that need supervi

57、sory approval before they are performed or executed by employees. A supervisor’s approval (manual or electronic) implies that he or she has verified and validated that the activity or transaction conforms to established

58、policies and</p><p>　　Reconciliations (Detective). An employee relates different sets of data to one another, identifies and investigates differences, and takes corrective action, when necessary.</p>

59、<p>　　Security of Assets (Preventive and Detective).Access to equipment, inventories,</p><p>　　securities, cash and other assets is restricted; assets are periodically counted and compared to amounts sh

60、own on control records.</p><p>　　Segregation of Duties (Preventive). Duties are segregated among different people to reduce the risk of error or inappropriate action. Normally, responsibilities for authorizi

61、ng transactions, recording transactions (accounting), and handling the related asset (custody) are divided.</p><p>　　Controls over Information Systems (Preventive and Detective). Controls over information sy

62、stems are grouped into two broad categories-general controls and application controls. General controls commonly include controls over data center operations, system software acquisition and maintenance, access security,

63、 and application system development and maintenance. Application controls such as computer matching and edit checks are programmed steps within application software; they are designed to hel</p><p>　　Control

64、 activities must be implemented thoughtfully, conscientiously, and consistently; a procedure will not be useful if performed mechanically without a sharp continuing focus on conditions to which the policy is directed. F