會(huì)計(jì)外文翻譯--了解內(nèi)部控制-會(huì)計(jì)審計(jì)(編輯修改稿)
2025-02-24 07:15 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 garding the achievement of an anization39。s objectives. Effective internal control helps an anization achieve its objectives。 it does not ensure success. There are several reasons why internal control cannot provide absolute assurance that objectives will be achieved: cost/benefit realities, collusion among employees, and external events beyond an anization39。s control. II Control Environment The control environment is the control consciousness of an anization。 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 policies and procedures and its ethical and behavioral standards. The control environment enpasses technical petence and ethical mitment。 it is an intangible factor that is essential to effective internal control. A governing board and management enhance an anization39。s control environment when they establish and effectively municate written policies and procedures, a code of ethics, and standards of conduct. Moreover, a governing board and management enhance the control environment when they behave in an ethical mannercreating a positive tone at the topand when they require that same standard of conduct from everyone in the anization. Who is Responsible? Management is responsible for setting the tone for their anization. Management should foster a control environment that encourages: ???the highest levels of integrity and personal and professional standards ???a leadership philosophy and operating style which promote internal control throughout the anization ???assignment of authority and responsibility. Control Environment Tips Effective human resource policies and procedures enhance 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。s policies and procedures or behavioral standards, an anization must take appropriate disciplinary action to maintain an effective control environment. The control environment is III greatly influenced by the extent to which individuals recognize that they will be held accountable. Listed below are some tips to enhance a department39。s control environment. This list is not all inclusive, nor will every item apply to every departme
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