瑞典中小企業(yè)內(nèi)部控制研究外文翻譯-其他專業(yè)-展示頁
2025-01-31 03:26本頁面
【正文】 self informed of and assesses how well it functions. (The Code 4 Group, 2021, ) The Swedish Code of Corporate Governance, in paragraph , requires that the board submits an annual report. The report is expected to include the anization of the internal control system on specifically financial reporting and its efficiency during the most recent financial year. The Swedish Code also requires the evaluation of the need for a separate internal audit function in panies that do not have any. We found that this is indicative of how important it is to have a special internal audit function as the pany’s businesses evolve overtime. The paragraph entitled Report on Internal Controls requires that panies’ annual report must include a report on internal control and auditors’ review of it. The fact that internal control reports are made part of the annual report of panies, including SMEs reveals the importance the Swedish legal framework attaches to a sound internal control system. Studies on SMEs Studies on internal control in SMEs ? Relevant characteristics for internal control Notwithstanding the definition discussed under , we single out here the main characteristics of SMEs that are relevant to their internal control. The issue of internal control is most relevant to small and medium size enterprises for a number of reasons. One such reason is related to their size. Indeed, SMEs in general and small enterprises in particular hire a limited number of employees. Hence, a clear division of labor that segregates duties and responsibilities are mostly absent. Such a lack of clear segregation of duties opens a room for fraudulent action by employees. As noted by Higson (2021, p. 9), because of the higher level of trust, the control environment in an SME is often less defined therefore there may be more scope for fraudulent activity. Therefore, SMEs benefit a lot from implementing internal control activities because of their vulnerable condition arising from their size of operation. In addition, SMEs are not required by law to undergo external auditing. This 5 implies that a clean record and smooth operation of the SMEs activity depends largely on what control can be done internally. Therefore, a strong internal control has a significant value for the clean operation of the SMEs. ? Focus on internal control The review of literature reveals that small and medium sized enterprises have been subject of interest to various stakeholders in Sweden such as policy makers, legislative bodies, business entities, academicians of various fields, and so on. As noted above, one can conclude that research outputs on SMEs in Sweden focus on a limited range of topics – the topic of internal control being the least referred theme. When the issue of internal control es into picture, it is viewed from the standpoint of larger firms. The study that is the closest to the topic covered in this research is most probably that of Chauvin and Lamba. Note that still their studies are not focused on Swedish SME. Their research output is entitled ‘An International Perspective on Internal Controls in Small and Medium Enterprises’. The paper, published in the journal Business Review, 2021 reports the results of an empirical examination of cultural influences on judgments of Anglo mechanism. Australia serves as a proxy for the cluster of countries prising the ., UK and Canada, while India and Malaysia represent the Asian cluster (Chavan amp。 本科畢業(yè)論文（設(shè)計） 外 文 翻 譯 外文題目 Internal Control in Swedish Small and Medium Size Enterprises 外文出處 France： Ume229。
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