【正文】 ed public accountants (AICPA) belongs to the audit procedures of the mittee (CPA) in the essential element of internal control: the system coordination, and its importance to management department and the independence of certified public accountants39。 institutional containment。中文 4500 字 本科 生 畢業(yè) 設(shè)計(jì)（ 論文 ） 外文原文及 譯文 所在系 管理系 學(xué)生姓名 郭淼 專 業(yè) 會(huì)計(jì)學(xué) 班 級(jí) 學(xué)號(hào) 指導(dǎo)教師 2021 年 6 月 外文文獻(xiàn)原文及譯文 1 Internal Control Emergence and development of the theory of the evolution of the internal control Internal control in Western countries have a long history of development, according to the internal control characteristics at different stages of development, the development of internal control can be divided into four stages, namely the internal containment phase, the internal control system phase, the internal control structure phase, overall internal control framework stage. Internal check stages: infancy internal control Before the 1940s, people used to use the concept of internal check. This is the embryonic stage of internal control. Keshi Accounting Dictionary definition of internal check is to provide effective anization and mode of operation, business process design errors and prevent illegal activities occur. Whose main characteristic is any individual or department alone can not control any part of one or the right way to conduct business on the division of responsibility for the anization, each business through the normal functioning of other individuals or departments for crossexamination or crosscontrol. designing effective internal check to ensure that all businesses can plete correctly after a specified handler in the process of these provisions, the internal containment function is always an integral part. The late 1940s, the internal containment theory bee important management methods and concepts. Internal check on a troubleshooting a variety of measures for the purpose of separation of duties and account reconciliation as a means to money and accounting matters and accounts as the main control object primary control measures. Its characteristics are account reconciliation and segregation of duties as the main content and thus crossexamination or crosscontrol. In general, the implementation of internal check function can be roughly divided into the following four categories: physical containment。 mechanical containment。 bookkeeping contain. The basic idea is to contain the internal security is the result of checks and balances, which is based on two assumptions: First: two or more persons 西安交通大學(xué)城市學(xué)院本科畢業(yè)設(shè)計(jì)（論文） 2 or departments making the same mistake unconsciously chance is very small。 report, the first official put forward the definition of internal control: the design of the internal control includes the anization and enterprise to take all of the methods and measures to coordinate with each other. All of these methods and measures used to protect the property of the enterprise, to check the accuracy of accounting information, improve the efficiency of management, promote enterprise stick to established management guidelines. The definition from the formulation and perfecting the inner control of the anization, plan, method and measures such as rules and regulations to implement internal control, break through the limitation of control related to the financial and accounting department directly, the four objectives of internal control, namely the enterprise in mercial 外文文獻(xiàn)原文及譯文 3 activities to protect assets, check the veracity and reliability of financial data, improve the work efficiency, and promote to management regulations. The definition of positive significance is to help management authorities to strengthen its management, but the scope of limitation is too broad. In 1958, the mission issued no. 29 audit procedures bulletin independent auditors evaluate the scope of internal control, according to the requirements of the audit responsibility, internal control can be divided into two aspects, namely, the internal accounting control and internal management control. The former is mainly related to the first two of the internal control goal, the latter mainly relates to the internal control after two goals. This is the origin of the internal control system of dichotomy. Because the concept of management control is vague and fuzzy, in the actual business line between internal control and internal accounting control is difficult to draw. In order to clear the relations between the two, in 1972 the American institute of certified public accountants in the a