内部会计控制毕业论文外文翻译.docx

1、附录A:internal control systeminternal control the management of internal checking, with the development of society has put forward the accounting control, management control, internal control structure, internal control integrated framework, internal control risk management framework, concepts.1.inter

2、nal checkingas recorded in the historical books, as early as in the year before 3600 left and right of the Mesopotamia Cultural period, which, at that time was extremely simple financial management activities, the author requested the money to be paid for by money payment list, and by another record

3、 will be the inventory reconciliation and summary reports; and in ancient Egypt, the oversight officer of the institution; and the ancient Roman Empire of the royal treasury, there has been a double account; my Western Zhou period there have been a bit financial access, the tree, the eyes and ears h

4、ad been chapter. The period during the Song dynasty in the main library and 3 in the easy. All of these are internal checking of the application. Therefore, internal checking a person is not safe disposal account, and another person cannot be independent of the control system, that is to say it must

5、 be two employees of mutual restraint and mutual inspection. internal checking the implementation of the system is to two is of universal significance of the basic assumption that: One is two or more than two persons or departments inadvertently committing the same the possibility of errors is very

6、small, 2 is two or more than two persons or departments of conscious collusion collusion and fraud of possibilities is far lower than a single individual or department for fraud. As part of its internal control, internal checking requirements in management, all the assets and cash and cash equivalen

7、ts of receipt and payment, clearing and its registration, it should be by two or more people to deal with, in order to check each other, and troubleshooting the disadvantages.2.internal control systemwith the industrial revolution, the AB, the market competition is becoming increasingly intense, the

8、 original simple internal checking system gradually by individual economic control to all economic activities. The United States registered accounting belonging to the Association of the audit procedures in the 1958 release of the 29 audit procedures bulletin the independent auditors evaluating inte

9、rnal control of the internal accounting controls, in the internal control in the internal accounting control, and internal management control, and the internal accounting control is defined as: The security of property and the accuracy of the accounting records, and reliability with direct contact o

10、f the methods and procedures. internal accounting control, including the authorization and approval system, the financial assets of the physical control; accounting and preparation of financial statements, their property assets, and other on-the-job separation; as well as the internal audit and cont

11、rol.In 1972, the American Institute of Certified Public Accountants in the Auditing Standards Bulletin No. 1 in accounting control and management control of the definition of a re-specification. The notice pointed out that the accounting control plans and procedures, in order to safeguard assets and

12、 financial data for reliability, and for the following points provide reasonable assurance that: 1. Implementation of the economic business must meet the level of a general authorization or special authorization requirements; 2. Record economic business must, in accordance with generally accepted ac

13、counting principles, or other criteria based on financial statements, and the protection of assets; 3. To access assets, must be approved by the senior management; 4. accounting personnel must be in a certain interval period, the assets of the account number for the amount and the physical assets of

14、 the number and amount in the inventory stock, once it is found that difference, it is timely to take effective measures to remedy the situation. In 1973, the Auditing Standards Bulletin No. 1 of the amendment, it is necessary to further improve the accounting control of the definition and scope.3 i

15、nternal control structure80s of the 20th Century, Western auditors gradually believe that internal control should be the focus of the internal control structure. In 1988 the American Institute of Certified Public Accountants in the audit guidelines Bulletin No. 55 of the notice stated that: The Ente

16、rprise Internal control structures, including the provision to meet enterprise-specific goals and establish the norms and procedures. Notice of the internal control structure of the 3 elements, namely the control environment, the accounting system and control procedures. control environment, includi

17、ng the establishment of, and the strengthening or weakening of specific policies and procedures that affect various factors; accounting system provides the economic business identification, analysis, classification, and registration, as well as a report of the method, at the same time it made clear

18、the assets and liabilities of the operational and management responsibilities; and control procedures whereby management guidelines and procedures, with a view to achieving a certain goal. internal control structure, there are no longer clear distinction between accounting control and management con

19、trol, and the content and scope has expanded to include more management control of the content. The salient features of which are the control environment, the elements, and stressed that the management of internal control of the attitudes, awareness and behavior, and control of their environment, le

20、ase, and that these factors is to achieve control objectives of the environment that requires auditors to assess the risks involved, in addition to our concern about accounting system and control procedures, it is responsible for the internal and external environment for evaluation. From the account

21、ing control and management control of the case, and that the internal control structure of the building, so that internal control has expanded the scope and content, and, more importantly, from a single policy and procedural changes to the 3 elements of build Chongqing people have learned, + thesis

22、into the structure in order to bring about the internal control of the heat sink to the system of change and development. This shift also led the internal control from the technology-oriented enterprise to guide development.4 internal control the overall research frameworkto the 1990s, in order to c

23、urb the ever fiercer accounting fraud activities, 1992 COSO Committee published the internal control integrated framework report, as a result of the 1994 revision, and the internal control is defined as: The internal control is a business by the Board, the management and other staff, the management

24、layer is designed to achieve the following objectives and provide reasonable assurance that the process: Improve business performance and efficiency, and ensure that the financial reporting reliable and relevant laws are followed. Report and the internal control of the 3 elements to 5 elements, name

25、ly control environment, risk assessment, control activities, information and communication, and monitoring. Since then, internal control into the overall framework of the era. COSO consolidation of the internal control framework emphasized the following concepts: the first, internal control is a lon

26、g-term process that is used to achieve the purpose of the tool, and not an end in itself; its 2, internal control is in the organization at every level of staff, and is not simply a policy, the manual and a table; its 3, the internal control of the board of directors and management to provide reason

27、able assurance that, rather than an absolute guarantee of its 4, the internal control by adjusting to achieve one or more independent, but there are cross-cutting objectives.5 risk-management frameworksince the start of the 21st century, there have been a few major events, in particular, the Enron b

28、ankruptcy, WorldComs scandal and Xeroxs take account of events, the heavy blow to the investor confidence in capital markets. Based on this, and in 2004 for the month of September, the Commission COSO published the enterprise risk management framework, the constructor has an internal risk control fr

29、amework, internal control of 4 goals and 8 major elements. 4 goals, strategic objectives, operational objectives, objective of the report and the legitimacy of target. 8 elements, respectively, to control the environment, goals, risk identification, risk assessment, risk response, control activities

30、, information and communication, and monitoring. The report also pointed out that the risk to the business management is a process, and it is composed of a main body of the board of directors and management, as well as all of the other employees, and to the specified strategic and cross-cutting the

31、enterprise production and management, and is designed to identify and assess the possible impact that the principal objectives of the potential issues and risk management, and to make it to the main goal of providing a risk capacity within reasonable assurance.The COSO for the enterprise risk manage

32、ment concept of the State, has a strong emphasis on the following concepts: A. enterprise risk management is a process, and it flows to the business; B. enterprise risk management is applied to develop a strategy for the entire process; C. enterprise risk management is in the organization at all lev

33、els of all staff in the implementation of the; D. enterprise risk management throughout the business, at all levels and units, including the Enterprise at all levels of the risk portfolio;E. enterprise risk management to identify any in the event of a may affect business operations and production po

34、tential, and the risk to control the inclusion of risk capacity; F. enterprise risk management will be able to provide a corporate board and management to provide reasonable assurance that; G Enterprise Risk Managements goal was to achieve one or more different types, but also cross-cutting goals.附录

35、B:内部控制制度发展内部控制源于企业管理的内部牵制，随着社会的发展先后提出了会计控制、管理控制、内部控制结构、内部控制整合框架、内部控制风险管理框架等概念。内部牵制据史书记载，早在公元前年左右的美索不达米亚文化时期，在当时极为简单的财务管理活动中，就要求经手钱财者要为付出款项提出付款清单，并由另一个记录员将这些清单核对并汇总报告；在古埃及时期便有监督官的体制；在古罗马帝国的宫廷库房中一直有双人记账的规定；我国西周时期有过“一毫财务之出入，树人之耳目章焉”的规定，宋朝时期有“主库吏三年一易”的规定。这些都是内部牵制的应用。因此，内部牵制是指一个人不能安全支配账户，另一个人也不能独立加以控制的制度

36、，也就是说必须达到两名员工之间的相互牵制和相互稽核。内部牵制制度的实施是以两个具有普遍意义的基本假设为前提的：一是两个或两个以上的人或部门无意间犯同样错误的可能性很小；二是两个或两个以上的人或部门有意识的相互勾结串通进行，舞弊行为的可能性远远低于单独一个人或部门进行舞弊行为的可能性。作为内部控制的雏形，内部牵制要求在经营管理中凡是涉及财产物资和货币资金额收付、结算及其登记工作，应当由两个或两个以上的人员来处理，以便彼此牵制，查错防弊。内部控制制度随着工业革命的进步，股份公司的发展，市场竞争的日趋激烈，原本简单的内部牵制制度渐渐的由单项经济活动控制转向全部经济活动系统控制。美国注册会计协会所属的

37、审计程序委员会于年发布的号审计程序公报独立审计人员评价内部控制的范围中第一次提出了内部会计控制一词，公报中将内部控制分为“内部会计控制”和“内部管理控制”，并将“内部会计控制”定义为：“涉及与财产安全和会计记录的准确性、可靠性有直接联系的方法和程序”。内部会计控制包括了授权及批准制度；财务资产的实物控制；记账与编制财务报表、保管财物资产等职务的分离；以及内部审计等控制。年，美国注册会计师协会在审计准则公告第号中又对会计控制和管理控制的定义进行了重新规范。公告中指出，会计控制制定的计划和程序是为了保障资产和财务数据的可靠性，并为以下几点提供合理性保证：执行经济业务必须满足管理层的一般授权或特殊授

38、权的要求；记录经济业务必须在符合公认会计原则或其他标准的基础上编制财务报表，落实保障资产的责任；要接触资产，必须得到管理层的批准；核算人员必须在一定的间隔期限，对财产的账面数目与金额与实物资产的数目与金额进行对比，即盘查库存，一旦发现差异，应及时采取有效的补救措施。年，审计准则公告第号得到了修订，进一步完善了会计控制的定义和范围。内部控制结构世纪年代之后，西方审计界逐渐认为内部控制的重点应为“内部控制结构”。年美国注册会计师协会在审计准则公告第号公告中指出：“企业内部控制结构包括了为提供达到企业特定目标的合理性保证而建立的各种规范和程序”。公告同时提出了内部控制结构的“三要素”，即控制环境、会

39、计制度和控制程序。控制环境包括了对建立、加强或是削弱特定政策和程序效率产生影响的各种因素；会计制度规定了各项经济业务的鉴定、分析、归类、登记以及制定报表的方法，同时明确了各项资产和负债的经营管理责任；控制程序泛指管理层所制定的方针和程序，以期达到一定的目的。内部控制结构中没有再明确区分会计控制与管理控制，而且在内容和范围上有所扩大，包含了更多管理控制的内容。其显著的特点就是将控制环境这一要素纳入其中，强调了包括管理人员对内部控制的态度、认识与行为等控制环境的租用，认为这些因素是实现控制目标的环境保证，要求审计师在评估风险时除了关注会计系统和控制程序外，还应对企业面临的内外部环境进行评价。从“会

40、计控制”与“管理控制”的区分，到“内部控制结构”的构建，使得内部控制不但扩大了范围和内容，更为重要的是，从单一的政策和程序转变为由三个要素构重庆人学硕学位论文成的“结构”，实现了内部控制由零散到系统的转变和发展。这种转变也引领了内部控制开始从审计技术导向向企业管理导向的发展。内部控制整体框架研究到了年代后，为了遏制愈演愈烈的会计舞弊活动，年委员会发布了内部控制一整合框架报告，经过年的修改，将内部控制定义为：“内部控制是一种由企业董事会、管理阶层和其他人员执行，由管理层设计，为实现以下目标而提供合理保证的过程：提高经营业绩与效率，确保财务报告可靠和相关法令得到遵循”。报告同时将内部控制“三要素”

41、扩展为“五要素”，分别为控制环境、风险评估、控制活动、信息与沟通、监督。自此，内部控制进入了整体框架的时代。整合后的内部控制整体框架强调了以下理念：其一，内部控制是一个长期的过程，是用来达到目的的工具，并不是目的本身；其二，内部控制是由组织中各层级的人员实施的，并不只是政策式的手册和表格；其三，内部控制为企业的董事会和管理层提供的是合理保证，而不是绝对保证；其四，内部控制通过调整来实现一个或多个独立但又有交叉的目标。风险管理框架进入世纪以后，发生了几件大事，尤其是安然公司的破产、世界通讯公司的丑闻事件及施乐的花账事件等，沉重的打击了投资者对资本市场的信心。基于此，年月份，委员会发布了企业风险管

42、理框架，构造了一个内部控制风险框架，规定内部控制的四个目标和八大要素。四个目标分别为战略目标、经营目标、报告目标和合法性目标。八大要素则分别为控制环境、目标制定、风险识别、风险评估、风险应对、控制活动、信息与沟通、监督。该报告还指出，企业的风险管理是一个流程，它由一个主体的董事会、管理层以及其他所有员工实现，应用于指定战略并贯穿于企业生产经营之中，旨在识别和评估可能会影响到主体目标实现的潜在事项与管理风险，以使得其能够为主体目标的实现提供一个风险容量范围之内的合理保证。在对“企业风险管理”概念的阐述中重点强调了以下几点理念：.企业风险管理是一个过程，它持续流动于企业之中；企业风险管理应用于制定战略的整个过程中；企业风险管理是由组织中各个层级的所有人员一同实施的；.企业风险管理贯穿于企业整体，在各个层级和单元应用，还包括了采取企业所有层级的风险组合观念；企业风险管理意在识别任何一旦发生就可能会影响企业生产经营活动的潜在事项，并将风险尽量控制在可包容的风险容量之内；企业风险管理能够向一个企业的董事会和管理层提供合理的保证；企业风险管理的目标是实现一个或多个不同类型但又相互交叉的目标。. .此处忽略！