密里安奥大学：一个在内部控制和道德方面的教学案例【外文翻译】 .docVIP

PAGE PAGE 1 本科毕业论文（设计） 外 文 翻 译 外文出处 Accounting Education 外文作者 Patti.A.Mills 原文： Milianaw ABSTRACT: The purpose of the case is to emphasize the importance of internal control and of ethical issues in a not-for-profit environment. Specifically, the case addresses university purchasing policies and procedures and illustrates how weak internal control can encourage poor management decision-making and unethical practices. Major issues are the role of the board of trustees in establishing and maintaining an effective control environment, and the responsibilities of CPAs not in public practice. KAREN Carter leaned back in her chair and gazed out her office window, considering the implications of Tillers report. Across the Quad, workmen were unloading what looked like bags of plaster from a van parked at the side entrance of the Old Library. The restoration of the Old Library was the latest stage in the Master Plan, a ten-year capital project to renovate or replace several of the buildings on the state university campus. A new classroom building, computer center and administration building, where Carter had her office, had already been completed. Watching the latest construction, she wondered who would be in charge of furnishing and equipping the renovated building. CARTERS ASSIGNMENT Over the last month, Carter had supervised a review of the purchasing procedures that the University used to furnish and equip Harris Hall, the new administration building. The building had opened seven months ago the furniture and equipment, especially in the Office of Business Affairs, as too expensive. In response to these complaints, the president requested that Keith Tiller, the director of internal auditing, conduct a review of the Harris Hall purchasing procedures and university purchasing policies. During the course of the review, the president expanded its scope to include the award of university i