9--英译中(模板)9--英中(模板).docVIP

南华大学船山学院 英文翻译 题 目 内部控制的有效性评价 专业名称 会 计 学 指导教师 张 俭 职 称 讲 师 班 级 会计091班 学 号 20099920107 学生姓名 周乔鼎 2013年1月2日A?Clear?Look?at?Internal?Controls:?Theory?and?Concepts Author: Babk Jamshidi-Navid ?? source: social science research network time:July2009 Abstract：internal control is an accounting procedure or system designed to promote efficiency or assure the implementation of a policy or safeguard assets or avoid fraud and error. Internal Control is a major part of managing an organization. It comprises the plans, methods, and procedures used to meet missions, goals, and objectives and, in doing so, support performance-based management. Internal Control which is equal with management control helps managers achieve desired results through effective stewardship of resources. Internal controls should reduce the risks associated with undetected errors or irregularities, but designing and establishing effective internal controls is not a simple task and cannot be accomplished through a short set of quick fixes. In this paper the concepts of internal controls and different aspects of internal controls are discussed. Keywords: Internal Control, management controls, Control Environment, Control Activities, Monitoring 1. Introduction The necessity of control in new variable business environment is not latent for any person and management as a response factor for stockholders and another should implement a great control over his/her organization. Control is the activity of managing or exerting control over something.He emergence and development of systematic thoughts in recent decade required a new attention to business resource and control over this wealth. One of the hot topic a bout controls over business resource is analyzing the cost-benefit of each control. Internal Controls se