外文翻译内部控制透视理论与概念.docVIP

毕 业 设 计（论 文）外 文 参 考 资 料 及 译 文 译文题目： 内部控制透视：理论与概念 说明： 要求学生结合毕业设计（论文）课题参阅一篇以上的外文资料，并翻译至少一万印刷符（或译出3千汉字）以上的译文。译文原则上要求打印（如手写，一律用400字方格稿纸书写），连同学校提供的统一封面及英文原文装订，于毕业设计（论文）工作开始后2周内完成，作为成绩考核的一部分。 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 From：Reserarch Paper,July 2009.Social Science Research Network 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.The 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 e