![](https://iknow-base.cdn.bcebos.com/lxb/notice.png)
英语翻译!!急求!!谢谢!!
良好的内部控制虽然能够达到上述目标,但无论内部控制的设计和运行多么完善,它都无法消除其本身所固有的局限。这种局限性也必须明了并加预防。主要表现为:(1)受成本效益原则的局...
良好的内部控制虽然能够达到上述目标,但无论内部控制的设计和运行多么完善,它都无法消除其本身所固有的局限。这种局限性也必须明了并加预防。主要表现为:(1)受成本效益原则的局限;(2)如果负有不同责任的职员忽视控制程序、错误判断、甚至相互勾结、内外串通舞弊等,往往导致内部控制失灵;(3)管理人员滥用职权,逾越控制,对设置或实施的内部控制不予理睬,也会使建立的内部控制形同虚设。
二、内部控制的基本结构
内部控制的基本结构。主要包括控制环境、会计系统和控制程序三个方面:
(一)控制环境。控制环境指对建立或实施某项政策发生影响的各种因素,主要反映单位管理者和其他人员对控制的态度、认识和行动。具体包括:管理者思想和经营作风、单位组织结构、管理者的职能和对这些职能的制约、确定职权和责任的方法、管理者监控和检查工作时所采用的控制措施、人事工作方针及其实施、影响本单位业务的各种外部关系等。
(二)会计系统。会计系统指单位建立的会计核算和会计监督的业务活动方法和程序。有效的会计系统应当做到:
1、确认并记录所有真实的经济业务,及时并充分详细地描述经济业务,以便在财务会计报告中对经济业务作出适当的分类。
2、计量经济业务的价值,以便在财务会计报告中记录其适当的货币价值。
3、确定经济业务发生的时间,以便将经济业务记录在适当的会计期间。
4、在财务会计报告中适当地表达经济业务和披露相关事项。
(三)控制程序。控制程序指管理者所制定的方针和程序,用以保证达到一定的目的。具体包括:经济业务和经济活动批准权;明确有关人员的职责分工,并有效防止舞弊;凭证和账单的设置和使用,应保证业务和活动得到正确的记载;财产及其记录的接触使用要有保护措施;对已登记的业务及其计价要进行复核等。
三、内部控制的基本方式
内部控制的基本方式主要有:组织规划控制、授权批准控制、预算控制、实物控制、成本控制、风险控制和审计控制。
(一)组织规划控制。根据内部控制的要求,单位在确定和完善组织结构的过程中,应当遵循不相容职务相分离的原则、所谓不相容职务,是指那些如果由一个人或一个部门担任,既可能弄虚作假,又能够自己掩盖其舞弊行为的职务。单位的经济活动通常可以划分为五个步骤:即授权、签发、核准、执行和记录。一般情况下,如果上述每一步骤由相对独立的人员(或部门)实施,就能够保证不相容职务的分离,便于内部控制作用的发挥。而组织规划控制主要包括两个方面:
1、不相容职务的分离。如会计工作中的会计和出纳就属不相容职务,需要分离。应当加以分离的职务通常有:授权进行某项经济业务的职务要分离;执行某项经济业务的职务与审核该项业务的职务要分离;执行某项经济业务的职务与记录该项业务的职务要分离;保管某项财产的职务与记录该项财产的职务要分离等等。不相容职务分离是基于这样的假设,即两个人无意识同犯一个错误的可能性很小,而一个人舞弊的可能性要大于两个人。如果突破这个假设,不相容职务的分离就不能起到控制作用。 展开
二、内部控制的基本结构
内部控制的基本结构。主要包括控制环境、会计系统和控制程序三个方面:
(一)控制环境。控制环境指对建立或实施某项政策发生影响的各种因素,主要反映单位管理者和其他人员对控制的态度、认识和行动。具体包括:管理者思想和经营作风、单位组织结构、管理者的职能和对这些职能的制约、确定职权和责任的方法、管理者监控和检查工作时所采用的控制措施、人事工作方针及其实施、影响本单位业务的各种外部关系等。
(二)会计系统。会计系统指单位建立的会计核算和会计监督的业务活动方法和程序。有效的会计系统应当做到:
1、确认并记录所有真实的经济业务,及时并充分详细地描述经济业务,以便在财务会计报告中对经济业务作出适当的分类。
2、计量经济业务的价值,以便在财务会计报告中记录其适当的货币价值。
3、确定经济业务发生的时间,以便将经济业务记录在适当的会计期间。
4、在财务会计报告中适当地表达经济业务和披露相关事项。
(三)控制程序。控制程序指管理者所制定的方针和程序,用以保证达到一定的目的。具体包括:经济业务和经济活动批准权;明确有关人员的职责分工,并有效防止舞弊;凭证和账单的设置和使用,应保证业务和活动得到正确的记载;财产及其记录的接触使用要有保护措施;对已登记的业务及其计价要进行复核等。
三、内部控制的基本方式
内部控制的基本方式主要有:组织规划控制、授权批准控制、预算控制、实物控制、成本控制、风险控制和审计控制。
(一)组织规划控制。根据内部控制的要求,单位在确定和完善组织结构的过程中,应当遵循不相容职务相分离的原则、所谓不相容职务,是指那些如果由一个人或一个部门担任,既可能弄虚作假,又能够自己掩盖其舞弊行为的职务。单位的经济活动通常可以划分为五个步骤:即授权、签发、核准、执行和记录。一般情况下,如果上述每一步骤由相对独立的人员(或部门)实施,就能够保证不相容职务的分离,便于内部控制作用的发挥。而组织规划控制主要包括两个方面:
1、不相容职务的分离。如会计工作中的会计和出纳就属不相容职务,需要分离。应当加以分离的职务通常有:授权进行某项经济业务的职务要分离;执行某项经济业务的职务与审核该项业务的职务要分离;执行某项经济业务的职务与记录该项业务的职务要分离;保管某项财产的职务与记录该项财产的职务要分离等等。不相容职务分离是基于这样的假设,即两个人无意识同犯一个错误的可能性很小,而一个人舞弊的可能性要大于两个人。如果突破这个假设,不相容职务的分离就不能起到控制作用。 展开
2009-12-05
展开全部
Although good internal controls to achieve the above objectives, internal controls, but no matter how perfect the design and operation, it can not eliminate its inherent limitations. Such limitations must also be aware of and increase prevention. Mainly as follows: (1) subject to the limitations of the principle of cost-effectiveness; (2) If the differing levels of responsibility of the staff of the neglect of control procedures, misjudgment, and even collusion, fraud and other internal and external collusion often leads to failure of internal controls; (3) Management abuses his power, go beyond control, to set or ignore the implementation of internal control, but also make the establishment of internal controls exist in name only.
Second, the basic structure of the internal control
The basic structure of the internal control. Include the control environment, accounting systems and control programs in three areas:
(A) control environment. Control environment refers to the establishment or implementation of a policy having an impact on a variety of factors, primarily reflect the unit managers and other personnel to control the attitude, awareness and action. These include: management ideology and management style, flat organizational structure, management functions and the constraints of these functions to determine the method of authority and responsibility, managers, monitoring and inspection work on the use of control measures, personnel working principles and its implemented, affect the business units of various external relations.
(B) the accounting system. Refers to units set up accounting systems and accounting supervision of accounting methods and procedures for operational activities. Effective accounting system should accomplish the following:
1, identify and record all real economic operations in a timely and sufficiently detailed description of economic operations in order to right the economy in the financial and accounting reports to make appropriate business category.
2, measuring the economic value of the business in order to record its financial accounting report, the appropriate monetary value.
3 to determine the economic business occurred at a time, so that the economy of business records in the appropriate accounting period.
4, in the financial and accounting reports in an appropriate expression of economic operations and disclosure of related matters.
(C) control procedures. Control procedures that managers develop policies and procedures to guarantee the achievement of certain objectives. These include: business and economic activities in the economy right of approval; a clear division of responsibilities related to personnel, and effectively prevent fraud; vouchers and bills to set up and use, should ensure that operational and is properly documented; property and its use must have access to records protection measures; right has been registered to conduct business and its valuation review and so on.
Third, a basic form of internal control
The basic methods of internal control are: organizational planning control, authority to authorize the control, budget control, physical control, cost control, risk control and audit controls.
(A) To organize planning and control. According to the internal control requirements, the unit in determining and improving the organizational structure of the process, should follow the principle of separation of incompatible duties, the so-called incompatible duties, are those If a person or department as both possible fraud, also be able to conceal their corrupt conduct their duties. Unit of economic activity can usually be divided into five steps: the authorization, issuance, approval, implementation and recording. Under normal circumstances, if the above steps by a relatively independent of each person (or department) to implement, we can guarantee the separation of incompatible duties, easy to play the role of internal controls. Organized planning control mainly include two aspects:
1, the separation of incompatible duties. Such as the accounting in the accounting and cashier in the case of incompatible duties, need to separate. Should be separation of duties typically include: to authorize a particular transaction should be separation of duties; the implementation of an economic business functions and auditing functions of the business should be separated; the implementation of an economic business functions and records of the business functions should be separation; custody and recording functions of a property, the property should be separation of duties and so on. Separation of incompatible duties is based on the assumption that the two people unconscious with the possibility of committing an error is very small, while a person a potential for fraud is greater than two people. If you break this assumption, the separation of incompatible duties can not play a controlling role.
Second, the basic structure of the internal control
The basic structure of the internal control. Include the control environment, accounting systems and control programs in three areas:
(A) control environment. Control environment refers to the establishment or implementation of a policy having an impact on a variety of factors, primarily reflect the unit managers and other personnel to control the attitude, awareness and action. These include: management ideology and management style, flat organizational structure, management functions and the constraints of these functions to determine the method of authority and responsibility, managers, monitoring and inspection work on the use of control measures, personnel working principles and its implemented, affect the business units of various external relations.
(B) the accounting system. Refers to units set up accounting systems and accounting supervision of accounting methods and procedures for operational activities. Effective accounting system should accomplish the following:
1, identify and record all real economic operations in a timely and sufficiently detailed description of economic operations in order to right the economy in the financial and accounting reports to make appropriate business category.
2, measuring the economic value of the business in order to record its financial accounting report, the appropriate monetary value.
3 to determine the economic business occurred at a time, so that the economy of business records in the appropriate accounting period.
4, in the financial and accounting reports in an appropriate expression of economic operations and disclosure of related matters.
(C) control procedures. Control procedures that managers develop policies and procedures to guarantee the achievement of certain objectives. These include: business and economic activities in the economy right of approval; a clear division of responsibilities related to personnel, and effectively prevent fraud; vouchers and bills to set up and use, should ensure that operational and is properly documented; property and its use must have access to records protection measures; right has been registered to conduct business and its valuation review and so on.
Third, a basic form of internal control
The basic methods of internal control are: organizational planning control, authority to authorize the control, budget control, physical control, cost control, risk control and audit controls.
(A) To organize planning and control. According to the internal control requirements, the unit in determining and improving the organizational structure of the process, should follow the principle of separation of incompatible duties, the so-called incompatible duties, are those If a person or department as both possible fraud, also be able to conceal their corrupt conduct their duties. Unit of economic activity can usually be divided into five steps: the authorization, issuance, approval, implementation and recording. Under normal circumstances, if the above steps by a relatively independent of each person (or department) to implement, we can guarantee the separation of incompatible duties, easy to play the role of internal controls. Organized planning control mainly include two aspects:
1, the separation of incompatible duties. Such as the accounting in the accounting and cashier in the case of incompatible duties, need to separate. Should be separation of duties typically include: to authorize a particular transaction should be separation of duties; the implementation of an economic business functions and auditing functions of the business should be separated; the implementation of an economic business functions and records of the business functions should be separation; custody and recording functions of a property, the property should be separation of duties and so on. Separation of incompatible duties is based on the assumption that the two people unconscious with the possibility of committing an error is very small, while a person a potential for fraud is greater than two people. If you break this assumption, the separation of incompatible duties can not play a controlling role.
推荐律师服务:
若未解决您的问题,请您详细描述您的问题,通过百度律临进行免费专业咨询