企業(yè)內(nèi)部控制的決定因素和后果外文翻譯-其他專業(yè)-全文預(yù)覽
【正文】 it also contains CEOs’ addresses. The selection criteria of the sample were: (i) the number of employees in the firm should be over 14, (ii) the annual turnover of the pany should be over 3 million euros, (iii) all industries were included, except financing and insurance services, and public administration, (iv) existing direct addresses for the CEOs were to be available. The aims of the twofirst criteria were to ensure that the sample consisted of medium and large size panies in Finland. This was important because in small firms direct involvement by the top management pensates for less sophisticated control systems, and therefore, the existence of an internal control structure is not so obvious. Moreover, the aim was to cover firms with at least one middle level manager to ensure the existence of an internal control system. The third selection criterion excluded financing and insurance services and public administration anizations, because they are more regulated by internal controls than are panies in other industries. The last important selection criterion, due to the Webbased survey method, was the direct address of the CEO. It was intended to ensure the engagement of the target population and a large enough number of responses. At the end of the evaluation process 1,469 panies were found which met the selection criteria. Empirical data were collected through a webbased questionnaire. This method made it possible to efficiently collect statistical information from numerous firms and make direct contact with management. This was important, because determining internal control effectiveness is subjective and management has current and detailed insight into the operation of the internal control system. The information collected is not available from archival data used, for example, by external auditors. To check the relevance and the construct of the questionnaire it was pretested with a small group of academics and CEOs, which resulted in some modifications to the wording and in the presentation of the questionnaire. The questionnaire consists of three parts. The first part includes questions on control variables and contingency characteristics. For example the existence of an internal auditor in the firm was used as a control variable。問卷有三個(gè)部分組成，第一部分，例如在一個(gè)公司把審計(jì)人員作為控制變量，它可能影響內(nèi)部控制的質(zhì)量。還有一個(gè)重要的選擇標(biāo)準(zhǔn)是由于網(wǎng)上調(diào)查是獲取首席執(zhí)行官電子郵件地址的主要方法，它的目的是要確保目標(biāo)人群和數(shù)量。其目的是要確保在芬蘭的樣本中，大規(guī)模的公司包括兩個(gè)第一準(zhǔn)則，這一點(diǎn)很重要。此外，公司的分析水平是 CEO 和其他企業(yè)人員應(yīng)該具備的企業(yè)管理水平。大部分在這一領(lǐng)域研究重點(diǎn)就是研究特定的控制因素。 4 信息和通信部分，該部分確保相關(guān)信息被識(shí)別和獲取，使工作人員通過(guò)有效地溝通來(lái)履行其職責(zé)和責(zé)任。這個(gè)部分是指一種使人們能夠進(jìn)行活動(dòng)和履行控制職責(zé)的氣氛。著名的框架包括一個(gè)有效地內(nèi)部控制的定義和目前內(nèi)部控制結(jié)構(gòu)的組成部分。然而，權(quán)變理論構(gòu)成了一種新的方法來(lái)研究?jī)?nèi)部控制，理論基礎(chǔ)和特點(diǎn)的選擇從應(yīng)急性控制 文獻(xiàn)獲取。通過(guò)內(nèi)部控制這種有效的方式能夠使其在企業(yè)中發(fā)揮關(guān)鍵的作用。因此，本文 采用了 適用于內(nèi)部控制研究的應(yīng)急方法和掃描電鏡技術(shù)，通過(guò)內(nèi)部控 制 結(jié)構(gòu)和替代情況下觀察到的效果來(lái)了解其共同點(diǎn)和分歧，這是對(duì)內(nèi)部控制探討的一個(gè)重大貢獻(xiàn)。因此，本研究重點(diǎn)強(qiáng)調(diào)對(duì)管理層的看法和所接受調(diào)查的企業(yè)。在這項(xiàng)研究中，內(nèi)部控制的概念作為一個(gè)整體在不同情況下進(jìn)行研究。首先，研究提出利用實(shí)證研究結(jié)果對(duì)內(nèi)部控制及其在實(shí)踐中的有效性進(jìn)行研究。然而無(wú)論是框架還是先前的文學(xué)都不能提供一個(gè)適合于企業(yè)特點(diǎn)及其控制系統(tǒng)關(guān)系的圖片。 Selto 和 Windener 出版的研究和分析的專業(yè)文章，發(fā)現(xiàn)在管理控制的研究中，關(guān)于內(nèi)部控制專題的文學(xué)比實(shí)際文學(xué)少。 例 如審計(jì)人員、供應(yīng)商、顧客 跟 內(nèi)部控制也有關(guān)系，因?yàn)樗鼈兛赡苡绊戦L(zhǎng)期 財(cái)務(wù) 報(bào)告的 可信度 、 管理人員的 責(zé)任和企業(yè)的組織形式。附件 1：外文資料翻譯譯文 企業(yè)內(nèi)部控制的決定因素和后果： 一個(gè)權(quán)變理論為基礎(chǔ)的分析 1 簡(jiǎn)介 人們普遍認(rèn)為，內(nèi)部控制制度能幫助企業(yè)降低風(fēng)險(xiǎn)、保證財(cái)務(wù)報(bào)表的可靠性和 加強(qiáng)對(duì) 法律法規(guī) 的遵守
教學(xué)課件相關(guān)推薦
鄂ICP備17016276號(hào)-1