内部控制 外文原文.doc

A Clear Look at Internal Controls: Theory and Concepts内部控制透视：理论与概念 Hamed Arad (Philee) 哈米德阿拉德 Department of accounting, Islamic Azad University, Hamedan, Iran 会计系，伊斯兰阿扎德大学，哈马丹，伊朗 Babak Jamshedy-Navid 巴克Joshed -纳维德哈尼 Faculty Member of Islamic Azad University, Kerman-shah, Iran 学院会员伊斯兰阿扎德大学，克尔曼伊朗国 原文来源于：Research Paper, July 2009,Social Science Research Network A Clear Look at Internal Controls: Theory and Concepts Hammed Arad (Philae) Department of accounting, Islamic Azad University, Hamadan, Iran Barak Jamshedy-Navid Faculty Member of Islamic Azad University, Kerman-shah, Iran 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 n