策略，控制活动，监督和效能外文翻译.docVIP

外文翻译 Strategy, control activities, monitoring and effectiveness MaterialSource:ManagarialAuditingJournal Author: Adebayo Agbejule Abstract Purpose?– First, this paper aims to provide empirical evidence of the interaction between the components of an internal control system. Second, it seeks to integrate work from the field of strategy and that on the internal control system from the field of auditing. Design/methodology/approach?– Data were collected through an online questionnaire and analyzed using multiple regression analysis, i.e. a three-way interaction model. The result was a usable sample of the opinions of 741 managers working in Finland.Keyword(s): ?Internal control; Management effectiveness; Management strategy; Auditing; Finland. Introduction In recent years, there has been growing interest in the role internal control elements play in the effectiveness of a company. In response, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) developed a broad integrated framework of internal control to provide guidelines for creating, adapting and monitoring systems of control. Internal control frameworks are chosen to explain internal control: through them, important elements of control and its relationships can be understood. These commonly known frameworks (e.g. COSO, CoCo, Basle Framework, the Combined Code and The Turnbull Guidance) include definitions of internal control and present its components. For example,?Fadzil?et al.?(2005)?state that the primary objectives of an organizations system of internal control are to provide administrative management with reasonable assurances that financial information is accurate and reliable: that the organization complies with policies, plans, procedures, laws, regulations and contracts; assets are safeguarded against loss and theft; resources are used economically and efficiently; and established objectives and goals for operations or programs can be met. The following three internal contr