會計外文翻譯--了解內(nèi)部控制-會計審計(文件)
【正文】 bility of financial reporting (., all transactions are recorded and that all recorded transactions are real, properly valued, recorded on a timely basis, properly classified, and correctly summarized and posted). 3. Internal control can provide only reasonable assurance not absolute assurance regarding the achievement of an anization39。 it is the atmosphere in which people conduct their activities and carry out their control responsibilities. An effective control environment is an environment where petent people understand their responsibilities, the limits to their authority, and are knowledgeable, mindful, and mitted to doing what is right and doing it the right way. They are mitted to following an anization39。s control environment. These policies and procedures should address hiring, orientation, training, evaluations, counseling, promotions, pensation, and disciplinary actions. In the event that an employee does not ply with an anization39。 make sure that hiring practices result in hiring qualified individuals. ???Make sure that the department has an adequate training program for employees. ?? Make sure that employee performance evaluations are conducted periodically. Good performance should be valued highly and recognized in a positive manner. ???Make sure that appropriate disciplinary action is taken when an employee does not IV ply with policies and procedures or behavioral standards. Control Activities Control activities are actions, when carried out properly and in a timely manner, manage or reduce risks. Preventive and Detective Controls. Controls can be either preventive or detective. The intent of these controls is different. Preventive controls attempt to deter or prevent undesirable events from occurring. They are proactive controls that help to prevent a loss. Examples of preventive controls are separation of duties, proper authorization, adequate documentation, and physical control over assets. Detective controls, on the other hand, attempt to detect undesirable acts. They provide evidence that a loss has occurred but do not prevent a loss from occurring. Examples of detective controls are reviews, analyses, variance analyses, reconciliations, physical inventories, and audits. Both types of controls are essential to an effective internal control system. From a quality standpoint, preventive controls are essential because they are proactive and emphasize quality. However, detective controls play a critical role providing evidence that the preventive controls are functioning and preventing losses. Control activities include approvals, authorizations, verifications, reconciliations, re
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