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外文题目 Internal Control in Swedish Small and Medium Size Enterprises 外文出处 France：Ume? School of Business，2009.2-29 外文作者 Tsegahiwot Teketel Zelalem Berhanu 原文： Internal Control in Swedish Small and Medium Size Enterprises 3.4 Roles and Responsibilities in Internal control Under this section, we will discuss the roles and responsibilities of the various stakeholders in SMEs involved in the system of internal control. This aspect of internal control is dealt separately here since the theory on internal control underlines the importance of having a very clear distinction of roles and responsibilities in such enterprises. This section will be used to back up the selection of sample interviewees in the data collection process from various positions including managers, auditors, accountants, and the like. This part of the theoretical framework is expected to provide a basis to identify the major challenges of SMEs in implementing a proper system of internal control; and in so doing to target the research question. No one in the organization is exempted from a responsibility for internal control. All employees, with varying degrees, are involved in it - whether they are participating in the control system per se, or produce information to be used in the control system. The role of the corporate governance participants including the Management, the Board of Directors, and Auditors is discussed briefly in what follows. Management: The Chief Executive Officer (CEO) plays a forefront role in designing and implementing effective internal control. In the case of small enterprises, the leadership of the chief executive – often an owner-manager is usually more direct. However, in large and medium companies, the CEO gives direction to senior managers and reviews how they control the business, thereby leading more indirectly. The Management holds the responsibility to decide on how much ri