小企業(yè)運(yùn)用內(nèi)部控制減少雇員盜竊問題【外文翻譯】

1、本科畢業(yè)論文（設(shè)計(jì)）外文翻譯外文作者SnyderNeilHBroomeO.Whitfield原文：原文：UsinginternalcontrolstoreduceemployeetheftinsmallbusinessEmployeetheftisoneofthemostseriousproblemsfacedbysmallbusinessesintheUnitedStatestoday.AccdingtotheU.S.Chambero

2、fCommerce$40billionisstolenannuallyfromU.S.businessestentimesthecostofthenationsstreetcrime.Inadditionestimatessuggestthatalmost$200billionwthofemployeetimeisstolenannuallythatlossesduetoemployeetheftareincreasingatarate

3、of15percentperyear.Theeffectsofemployeetheftonsmallerfirmscanbedevastating.Becauseofthecompetitivenatureofthemarketstheyservethefinancialconstraintstheyfacesmallbusinessescanillaffdtoignethisproblem.Accdingtooneestimatef

4、examplealmostonethirdofallbusinessfailuresintheUnitedStatesareduetointernaltheft.Interestinglymostsmallbusinessownersarenotsensitiveenoughtothethreatposedbythisfmofthefttendtoregarditasacostofdoingbusiness.Internalissues

5、ingeneralemployeetheftinparticulartendtobeignedunlessuntilsevereproblemsarise.TheImptanceofInternalControlsTheimplementationofappropriateinternalcontrolproceduresisafundamentalimptantstepinreducingemployeetheft.Tobeeffec

6、tivethecontrolsusedthewaytheyareimplementedmustreflectanunderstingofwhoislikelytostealfromthecompanyhowheshemightdoit.Additionallyinternalcontrolproceduresmustbeusedinaconsistentmannertheyshouldnotdifferentiateamongowner

7、smanagerspartnersofficersrelativesfriends.Thisarticlefocusesontheuseofinternalcontrolsinsmallfirmstoreduceemployeetheft.Ittakesintoaccountthatindealingwiththetheftproblemsmallercriticallyimptant.Thisistruebecausethefirms

8、survivalmaydependonitalsobecausetheneedsofsmallfirmsinthisregardaredifferentfromthoseoflargerones.Withtheseconsiderationsinmindthefollowingdiscussiongivesattentiontotheidentificationofspecificinternalcontrolprocedurestha

9、tshouldbeinplaceinanysmallbusiness.MethodologyusedtoIdentifyControlsDifferentiatingBetweenSmallMediumLargeBusinessesFocusingontheparticularneedsofsmallbusinesseswascrucialtothesuccessofthisresearch.Toassisttheminthisrega

10、rdtheauthsreliedonthewkofDonaldThainwhodevelopedcriteriafdifferentiatingbetweensmallmediumlargebusinesses.FexamplesmallerfirmsaccdingtoThainfacedifferentkindsofproblemsthantheothers.Theytendtohavedifferentobjectivesstrat

11、egiesfachievingthemtendtoganizedifferentlytendtousedifferentdecisionprocesses.TheauthssummarizedThainswkthenaskedtheirexpertevaluats(describedbelow)tousethisinfmationasaguideinattemptingtodifferentiateconsistentlyobjecti

12、velyamongsmallmediumlargefirmsinregardtotheirinternalcontrolneeds.DevelopingaComprehensiveListofInternalControlsIdentifyingtheinternalcontrolsthatmightbeusedbysmallbusinessestoreduceemployeetheftnecessitatedgatheringinfm

13、ationfromvarioussources.Usingtheinfmationfromthesesourcesacomprehensivecontrolchecklistwasprepared.Thislistofcontrolsisbelievedtobethemostcomprehensivecurrentlyavailable.IdentifyingControlsThatAllSmallBusinessesShouldUse

14、Theauthsaskedeightcertifiedpublicaccountantstoassistthembyservingasexpertevaluatsinidentifyingcontrolsthatshouldbeusedbyallsmallbusinesses.FouroftheCPAswerepartnersinBigEightaccountingfirmstheotherswerepartnersinlocalreg