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)-資料下載頁(yè)
2025-01-19 07:05本頁(yè)面
【導(dǎo)讀】和加強(qiáng)對(duì)法律法規(guī)的遵守。因此，一些企業(yè)的倒閉現(xiàn)象和一些欺詐行為的廣泛宣。傳逐漸增加，針對(duì)企業(yè)特定的經(jīng)營(yíng)環(huán)境，從而使企業(yè)對(duì)內(nèi)部控制制度更加重視。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?。響長(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。表現(xiàn)在組織結(jié)構(gòu)中是不存在的。關(guān)于內(nèi)部控制的專業(yè)文獻(xiàn)對(duì)于發(fā)展國(guó)際管制框架已經(jīng)取得了一定的進(jìn)。展，但迄今為止，內(nèi)部控制研究的數(shù)量是有限的。這項(xiàng)研究有助于了解內(nèi)部控制結(jié)構(gòu)及其在公司環(huán)境中的成效。系模型和芬蘭提出的741公司的實(shí)證結(jié)果。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。迄今文獻(xiàn)集中于外部各方，他們認(rèn)為盡管該。的，從實(shí)際調(diào)查結(jié)果來看，內(nèi)部控制不存在于真空。COSO框架指出兩個(gè)組織應(yīng)。例如COSO規(guī)定，內(nèi)部控制可以被判定為有。其目的是要確保在芬蘭的樣本中，價(jià)過程結(jié)束1469公司發(fā)現(xiàn)了一些符合的選擇標(biāo)準(zhǔn)。
【正文】 rs. 4 Research method The sample was drawn from the MicroMedia Database, which contains information on over 160,000 Finnish firms. A special characteristic of the database is that 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。 it may have influence on the quality of internal control. The variables in this part were adapted from earlier studies to enhance the validity and reliability of the measures. The second part focuses on the internal control structure and includes questions on the ponents of internal control。 that is, the control environment, risks, control activities, information and munication, and monitoring. The third part examines management’s evaluations of internal control effectiveness and includes questions on the efficiency and effectiveness of activities, reliability and timeliness of financial and management information, and pliance with applicable laws and regulations.
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