内部控制透视：理论和概念 外文文献翻译

外文翻译原文来源:Research Paper,July2009,Social ScienceReseaichNetwork中文译文内部控制透视理论和概念风险会因一个事件或行动对组织产生不利影响主要类别的风险的基本都是错误，遗漏，延误和欺诈为了实现目标和目的，管理需要有效地平衡风险和控制因此,控制程序，必须制定减少风险到一个管理层可接受的水准通过执行这个平衡法“合理的保证”，可以实现的由于涉及到财政和遵守的目标，失去平衡可能会导致以下问题:过度管制过度管制资产损失，捐赠或资助增加官僚较差的商业决策生产率下降不服从日益复杂增加规定增加周期时间公共丑闻无价值活动增多为了达到一个平衡风险与控制，内部控制应积极主动，增值，成本效益增加和解决所面临的风险、结论11在一个组织中，内部控制的概念和它所包含的方面，是非常重要的因此管理层应当了解它的组成部分和内部控制标准内部控制是一个组织管理的重要组成部分内部控制是提高效率和或包装政策执行，资产保护以及便民欺骗和错误的会计程序或系统按照传统，内部控制是由组织的执行董事、管理层以及其他人员来控制影响下列的组织目标的实习内部控制的主要因素是环境控制，风险评估，控制活动，信息与沟通，监控本文阐述了主要的标准和内部控制原则，并介绍公司的类型及所有相关的内部控制的概念A ClearLook atInternal Controls:Theory andConceptsHammed AradPhilaeDepartment ofaccounting,Islamic Azad University,Hamadan,IranBarak Jamshedy-NavidFaculty Memberof IslamicAzadUniversity,Kerman-shah,IranAbstract:internal control is anaccounting procedureor system designed to promote efficiency orassure theimplementation ofa policyor safeguardassets or avoid fraud and error.Internal Controlis a major part of managing an organization.It comprisesthe plans,methods,and proceduresusedto meetmissions,goals,and objectivesand,in doingso,support performance-based management.Internal Controlwhich isequal withmanagement controlhelps managersachieve desiredresultsthrough effectivestewardship ofresources.Internal controlsshould reduce the risksassociated withundetectederrors orirregularities,but designingand establishingeffective internal controls is not asimpletask andcannot beaccomplished througha shortset ofquick fixes.In thispaper theconceptsof internal controls anddifferent aspectsof internal controls arediscussed.Keywords Internal Control,management controls,Control Environment,Control Activities,Monitoring

1.IntroductionThe necessityof controlin newvariable businessenvironment isnot latentfor anyperson andmanagementas aresponse factorfor stockholdersand anothershould implementa greatcontrolover his/her organization.Control is the activityof managingor exertingcontrol oversomething,heemergence and development ofsystematic thoughtsin recentdecade requireda newattention tobusinessresource andcontrol overthis wealth.One of the hottopic about controlsover businessresourceis analyzingthe cost-benefit ofeach control.Internal Controlsserve asthe firstline ofdefense insafeguarding assetsand preventing anddetecting errorsand fraud.We cansay Internal controlis a wholesystem ofcontrols financialandotherwise,established by the managementfor thesmooth runningof business;it includes internalcheek,internal auditand otherforms ofcontrols.COSO describeInternal Controlas follow.Internal controls are the methods employedto helpensurethe achievement of anobjective.In accountingand organizationaltheory,Internal controlisdefined asa processeffected byan organizationsstructure,work andauthority flows,people andmanagementinformation systems,designed tohelp the organization accomplishspecific goalsorobjectives.It is a meansby whichan organizations resources aredirected,monitored,andmeasured.It playsan importantrole inpreventinganddetecting fraudand protectingtheorganizations resources,both physicale.g.,machinery andproperty andintangible e.g.,reputation orintellectual propertysuch astrademarks.At theorganizational level,internal controlobjectivesrelate to the reliabilityof financial reporting,timely feedbackon theachievement ofoperationalor strategicgoals,and compliancewith lawsand regulations.At thespecific transactionlevel,internal controlrefers to the actionstaken to achieve aspecific objectivee.g.,how toensurethe organizationspayments tothird partiesare forvalid servicesrendered.Internal controlproceduresreduce processvariation,leading tomore predictableoutcomes.Internal controlswithinbusiness entitiesare calledalso business controls.They aretools usedby managerseveryday.*Writing proceduresto encouragecompliance,locking youroffice todiscourage theft,and reviewingyour monthlystatement ofaccount toverify transactionsare commoninternalcontrols employedto achievespecific objectives.All managersuse internal controls tohelp assurethat theirunits operateaccording to plan,andthe methodsthey use-policies,procedures,organizational design,and physicalbarriers-constitute.Internal controlisacombination of the following

1.Financial controls,and

2.Other controlsAccording to theinstitute ofchartered accountantsof Indiainternal controlis theplan oforganizationand allthemethodsand proceduresadopted by the managementof an entity toassist inachievingmanagement objectiveof ensuringas faras possiblethe orderlyand efficientconduct ofitsbusiness includingadherence tomanagement policies,the safeguarding of assets preventionanddetection offrauds anderror theaccuracy andcompleteness of the accountingrecords andtimelypreparation ofreliable financialinformation,the system of internal control extendsbeyond thosematterswhich relatetothefunction ofaccounting system.In otherwords internal control systemofcontrols laydown bythe managementfor thesmooth runningofthebusiness fortheaccomplishment ofits objects.These controlscan bedivided intwo partsi.e.financial control andother controls.Financial controls:-Controls forrecording accountingtransactions properly.-Controls forproper safeguarding companyassets likecash stockbank debtoretc-Early detectionand preventionof errorsand frauds.-Properly andtimely preparationof financialrecords Ie balancesheet andprofit andlossaccount.-To maximizeprofit andminimize cost.Other controls:Other controlsinclude the following:Quality controls.Control overraw materials.Control overfinished products.Marketing control,etc

6.Parties responsible for andaffected byinternal controlWhileall of an organizationspeople arean integralpart of internal control,certain partiesmeritspecial mention.These includemanagement,the board of directorsincluding the auditcommit tee,internal auditors,and external auditors.The primaryresponsibility forthe developmentand maintenanceof internalcontrol restswithan organizationsmanagement.With increasedsignificance placedon the control environment,thefocus of internalcontrolhas changedfrom policiesand proceduresto anoverriding philosophyandoperating stylewithin theorganization.Emphasis onthese intangibleaspects highlightstheimportance oftop managementsinvolvement in the internalcontrol system.If internalcontrol isnota priorityfor management,then itwill notbe onefor peoplewithin theorganization either.As anindication ofmanagements responsibility,top managementat apublicly ownedorganizationwill includein theorganizations annualfinancialreporttotheshareholders astatementindicating thatmanagement hasestablished asystemof internalcontrolthat managementbelievesis effective.The statementmay alsoprovide specificdetails aboutthe organizationsinternalcontrol system.Internal controlmust be evaluated inorder toprovide managementwith someassuranceregarding itseffectiveness.Internal controlevaluation involveseverything managementdoes tocontroltheorganizationintheeffort toachieve itsobjectives.Internal controlwould bejudged aseffectiveif itscomponents arepresent andfunction effectivelyfor operations,financial reporting,and compliance,he boardsof directorsand itsaudit committeehave responsibilityfor makingsurethe internalcontrol systemwithin theorganization isadequate.This responsibilityincludesdetermining theextent towhich internal controlsareevaluated.Two partiesinvolved intheevaluation ofinternalcontrolare theorganizations internal auditors and their external auditors.Internal auditors1responsibilities typicallyinclude ensuringthe adequacyofthe system ofinternalcontrol,the reliabilityof data,and theefficient useoftheorganizationsresources.Internalauditors identifycontrol problemsanddevelopsolutions forimproving andstrengtheninginternal controls.Internal auditorsareconcerned withthe entirerange ofan organizations internal controls,including operational,financial,and compliancecontrols.Internal controlwill alsobeevaluatedbytheexternalauditors.External auditorsassess theeffectivenessofinternalcontrol withinan organizationtoplanthe financialstatement audit.Incontrast tointernalauditors,externalauditorsfocus primarilyon controlsthat affectfinancialreporting.External auditorshave aresponsibility toreport internalcontrol weaknessesas wellasreportable conditionsabout internalcontrol totheaudit committee ofthe board of directors.

8.Limitations ofan EntitysInternal ControlInternal control,no matterhow welldesigned andoperated,can provideonly reasonableassuranceof achievinganentity*scontrolobjectives.Thelikelihood ofachievement isaffected bylimitations inherentto internalcontrol.These includethe realitiesthat humanjudgment indecision-making can be faultyand thatbreakdownsin internalcontrol canoccur becauseof humanfailures suchas simpleerrors ormistakes.For example,errors may occur in designing,Maintaining,or monitoringautomatedcontrols.If anentity9s ITpersonnel donot completelyunderstand howan orderentry systemprocessessales transactions,they mayerroneously designchanges tothesystemto processsales foranew lineof products.On theother hand,such changesmay becorrectly designedbutmisunderstood byindividuals whotranslate thedesign intoprogram code.Errors alsomayoccurinthe useof informationproduced byIT.For example,automated controlsmay bedesigned toreporttransactions overa specifieddollar limitformanagement review,but individualsresponsibleforconducting thereview maynot understandthepurpose ofsuch reportsand,accordingly,may failto reviewthem orinvestigate unusualitems.Additionally,controls,whether manualor automated,can becircumvented bythe collusionoftwo ormore peopleor inappropriatemanagement overrideofinternalcontrol.For example,management mayenter intoside agreementswith customersthat alterthe termsand conditionsofthe entitysstandard salescontract inways thatwould precluderevenue recognition.Also,editroutines ina softwareprogram that are designedto identifyand reporttransactions thatexceedspecified creditlimits may be overriddenor disabled.Internalcontrolis influencedbythequantitative andqualitative estimatesand judgmentsmadeby managementin evaluatingthe cost-benefit relationshipofanentity9sinternalcontrol.The costofan entity!sinternalcontrol shouldnot exceedthe benefitsthatareexpected tobe derived.Althoughthe cost-benefit relationshipisaprimary criterionthat should be consideredindesigninginternalcontrol,the precisemeasurement ofcosts andbenefits usuallyisnotpossible.Custom,culture,andthecorporate governancesystem mayinhibit fraud,but theyare notabsolutedeterrents.An effectivecontrol environment,too,may helpreducethe risk offraud.Forexample,an effectiveboardofdirectors,auditcommittee,and internalaudit functionmay constrainimproperconduct bymanagement.Alternatively,thecontrolenvironment mayreduce theeffectivenessof othercomponents.For example,when thenature ofmanagement incentivesincreasestheriskof materialmisstatement offinancial statements,the effectivenessof controlactivitiesmaybereduced.

9.Balancing Riskand ControlRiskistheprobability thatan eventor actionwill adverselyaffect theorganization.The primarycategoriesof riskare errors,omissions,delay andfraud Inorder toachieve goalsand objectives,management needsto effectivelybalance risksand controls.Therefore,control proceduresneed tobedeveloped sothat theydecrease risktoalevel wheremanagement canaccept theexposure tothatrisk.By performingthis balancingact reasonable assurance”canbeattained.As itrelates tofinancialand compliancegoals,being outof balancecan causethe followingproblems:__Excessive controlsExcessive controlsLossofassets,donor orgrants IncreasedbureaucracyPoor businessdecisions Reducedproductivitynoncompliance IncreasedcomplexityIncreased regulationsIncreased cycletimePublic scandalsIncreased ofno-value activitiesInorder toachieve abalance betweenrisk andcontrols,internal controlsshould beproactive,value-added,and cost-effective andaddress exposureto risk.

11.ConclusionThe conceptofinternalcontrolandits aspectsin anyorganization isso important,thereforeunderstanding thecomponents andstandards ofinternalcontrolsshouldbeattend bymanagement.Internal Controlisamajorpartofmanaginganorganization.Internalcontrolis anaccountingprocedure orsystemdesignedtopromoteefficiencyorassure theimplementation ofa policyorsafeguard assetsoravoidfraudanderror.Accordingtocustom definition,InternalControlis aprocessaffected byan entitysboardofdirectors,management andother personneldesigned toprovidereasonableassuranceregarding theachievementofobjectives inthefollowingcategoriesnamely.The majorfactors ofinternalcontrolare Controlenvironment,Risk assessment,Controlactivities,Information andcommunication,Monitoring.This articlereviews themain standardsandprinciples ofinternalcontroland describedthe relevantconcepts ofinternalcontrolfor alltype ofcompany.内部控制透视理论和概念哈米德阿拉德Philae会计系，伊斯兰阿扎德大学，哈马丹，伊朗巴克Joshed-纳维德哈尼学院会员伊斯兰阿扎德大学，克尔曼伊朗国王，伊朗摘要内部控制是会计程序或控制系统，旨在提高效率或保证一个执行政策或保护资产或避免欺诈和错误内部控制是组织管理的一个重要组成部分它包括计划、方法和程序使用，以满足任务，目标和宗旨，这样做是用于支持基于业绩的管理内部控制与管理控制都是帮助管理阶层实现资源的有效配置，内部控制应减少未被发现的错误和违规的风险，但设计和建立有效的内部控制不是一个简单的任务，不可能通过一套简单快速的修复系统来实现本文在此讨关论了内部控制的概念和不同方面的内部控制键词内部控制，管理控制，控制环境，控制活动，监督、介绍1在新的多变的商业环境下需要的不是个人和管理层向潜在股东反馈,而是应当对组织进行很好的控制控制是管理活动或对某些事物施加控制最近年的系统性思想的产生和发展，10表现出对商业资源和控制的关注热门的讨论话题就是控制商业资源，分析每个控制过程的成本和利益内部控制作为，维护资产以及预防和侦查错误，欺诈的第一道防线内部控制，我们可以说是一种控制整个系统的财务和其他方面的管理是为了为企业的顺利运行;它包括内部的检查，内部审计和其他形式的控制的内部控制描述如下内部控制是一个客观的方法用来帮助确保实现组织目标在C0S0会计和组织理论中，内部控制是受组织结构，工作和权力流动影响，设计来帮助组织实现特定的目标和宗旨换句话说，一个组织的资源被指定用途，监控和管理它在预防和侦测欺诈以及保护组织财产上同时发挥着有形（如机械和财产）和无形的（名誉，知识产权如商标等）作用在组织层级，内部控制目标与财务报告的可靠性、业务反馈的及时性，以及战略目标相关在具体的交易层级，内部控制是指采取行动以实现一个具体目标（例如，如何确保本组织的向第三方付款，以保证服务有效的）内部控制程序减少程序变化，使得结果更加具有可预见性在内部控制与商业事务结合时也被称为业务控制它们是经理们日常使用的工具*制定程序，以鼓励大家遵守，锁上你的办公室，以防止盗窃，并审核您的帐户月结单，以核实每笔交易，是常见的内部控制以实现特定目的所有管理人员使用内部控制，以帮助确保他们的经营单位是按照计划，他们使用的方法-政策，程序，组织设计，和物质障碍内部控制是对以下组合、财务控制

1、其他控件2根据印度会计研究所对内部控制的研究，内部控制是组织采用的计划和所有的方法、程序，通过一个由管理机构，以协助实现业务管理的目的确保尽可能高效有序执行管理政策，对资产的安全护卫预防和检测欺诈行为以及错误，准确和完整的财务会计的记录，及时编制，控制系统内部的事务外延伸涉及到整个会计系统的功能换句话说内部控制系统是管理层为了顺利完成其目标这些控件可以分为两个部分，即财务控制和其他控制财务控制-控制交易的会计记录正确-控制适当的安全护卫公司财产如现金股票等资产银行-早期侦测和预防错误及欺诈-正确和及时编制财务记录和资产负债表和损益表-以利润最大化和成本最小化其他控制其它控制包括以下内容:质量控制控制原材料控制产成品过多营销控制等、一方对内部控制的责任和影响6组织的成员都是有效的内部控制的不可或缺的部分，某些方面值得特别一提这些包括管理层，董事会（包括审计成员），内部审计员和外部审计员组织管理主要责任是为发展和维护内部控制随着对控制环境的重要性增大，对内部控制的重点已经从政策和程序转移到最重要的组织理念和经营风格这些无形方面突出了高层管理人员在内部控制系统的参与的重要性如果内部控制是不是管理工作的重中之重，那么它将不属于任何组织的人之一作为管理部门的责任指标，在公有机构的最高管理层将包括在该组织的年度财务报告，股东声明，说明管理层已经建立的内部控制是有效的声明还可以提供有关该组织的内部控制制度的具体细节内部控制必须进行评估，以提供一些关于其管理的有效保障内部控制评估涉及所有管理层的为实现组织目标的管理活动内部控制的评价的有效性游它的组成包括功能是有效的运营，财务报告和规定的遵守他公司的执行董事和审计委员会有责任确保组织内的内部控制制度完整的这种责任包括确定在何种程度上的内部控制进行评估两个内部控制评估包括组织的内部审计师和外部审计师内部审计人员的职责通常包括确保对内部控制制度是否充分，数据的可靠性，以及该组织的资源的有效利用内部审计查明的控制问题，改善和加强内部控制的解决方案内部审计人员关心的是一个组织的内部控制的范围，包括业务，财务，及合规监控内部控制，也可以由外部审计师进行评估外部审计人员在评估一个组织的内部控制的有效性，以计划的财务报表的审计相对于内部审计，外部审计的重点主要放在控制对财务报告的影响外聘核数师有责任向董事会审计委员会报告内部控制的弱点（以及有关的内部控制报告的情况）、限制实体的内部控制8内部控制，无手术无论多么精心设计，并能合理保证提供的控制目标的实现该结果的可能会受现有的限制影响包括人的判断决策的失误，内部控制崩溃这些都会因人们一个简单的错误例如，错误可能发生在设计，维持，或自动化监测控制如果一个组织的人员完全不了解一个订单录入系统如何处IT理交易，他们可能会错误地设计新产品系列的销售另一方面，这些改变是正确的设计单可能被个人错误地翻译成程序代码错误也可能会出现在人员使用信息上例如，自动化控制，IT可向管理层报告在特别汇率下的美元交易，但个人负责进行有关检讨可能不明白这样的报告的目的，因此，他们可能忽略审查或调查不寻常的项目此外，控制，无论是人工的或自动的，可以规避内部的两人勾结或管理层凌驾于内部控制之上例如，管理人员可单方与顾客达成协定，协议条款、条件与组织的标准销售合同不相同，蒙骗组织利益此外，编辑一个软件程序，旨在发现和报告交易中超过限定信用额度，然后进行冻结和废除内部控制被定量和定性的估计和判断影响，作出管理评估一个公司的内部控制的成本效益的关系组织的内部控制成本应当不超过组织预期的利润水平虽然成本效益的关系是内部控制设计需要主要考虑的，具体的成本控制办法和利益一般不需要惯例，文化和公司治理制度可能抑制欺诈，但他们不是绝对的威慑一个有效的控制环境，也可能有助于减少欺诈风险例如，一个作用的董事会执行董事，审计委员会和内部审计功能可以限制管理层的不当行为另外，控制环境，可减少对其他部门的作用例如，当激励性质的管理增加了财务报表重大错报风险的，控制的有效性的活动可能会减少、权衡风险与控制9。