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本科毕业论文 外文文献及译文 文献、资料题目：Problems and Countermeasures on Corporate Internal Audit in China 文献、资料来源：Asian Social Science 文献、资料发表日期：2011.01 院 （部）： 商学院 专 业： 会计学 班 级： 会计XX 姓 名： XXX 学 号： 2008XXXXX 指导教师： XXX 翻译日期： 2012.5.27 山东建筑大学毕业论文外文文献及译文 - PAGE 9 - 外文文献：　 Problems and Countermeasures on Corporate Internal Audit in China Refers to internal control by the enterprises board of directors, management and other personnel to impact on the following goals to provide reasonable assurance that the process of: 1. The reliability of financial reporting; 2. The effectiveness and efficiency of operation; 3. Compliance with laws and regulations related to the situation  The definition of internal control highlighted internal control is a process, that is, a means to an end and not an end in itself. Internal control procedure is not only by policy regulations, the certificate forms and composition, but also by man-made factors. The definition of reasonable assurance concept, meaning that internal control in fact can not be goals for the organization to provide an absolute guarantee. Reasonable assurance that also means that the organizations internal control costs should not exceed the expected benefits received.  Although the definition of internal control covers a wide range, but not all of the internal control measures associated with the audit of the financial statements. In general, audit-related and only the reliability of financial reporting and control measures, that is, those who report on the impact of external financial information prepared by control measures. However, if other control measures can affect the implementation of audit procedures auditors used by the reliability of data, these control measures may also be relevant. For example, auditors in the implementation of analytical procedures used by non-financial data (such as the production of statistical data) of the control measures associated with the audit. Internal control audit of inte