2022年农信社内控建设外文翻译.doc

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1、本科生毕业设计（论文）外文翻译题 目： 强化农村信誉社内控建立积极防化金融风险 学 院： 经济与治理学院 系 专 业： 会计学 班 级： 学 号： 1100080090 姓 名： 赵臻 指导老师： 谌贻庆 填表日期： 2011 年 1 月 18 日A Clear Look at Internal Controls: Theory and Concepts内部操纵透视：理论与概念 Hamed Arad (Philee) 哈米德阿拉德（Philae） Department of accounting, Islamic Azad University, Hamedan, Iran 会计系，伊斯兰阿扎

2、德大学，哈马丹，伊朗 Babak Jamshedy-Navid 巴克Joshed -纳维德哈尼 Faculty Member of Islamic Azad University, Kerman-shah, Iran 学院会员伊斯兰阿扎德大学，克尔曼伊朗国王，伊朗 Abstract : internal control is an accounting procedure or system designed to promote efficiency or assure the implementation of a policy or safeguard assets or avoid f

3、raud and error. Internal Control is a major part of managing an organization. 摘要 ：内部操纵是会计程序或操纵系统，旨在促进效率或保证一个执行政策或保护资产或防止欺诈和错误。内部是一个组织治理的重要组成部分。It comprises the plans, methods, and procedures used to meet missions, goals, and objectives and, in doing so, support performance-based management. 它包括计划、方法

4、和程序使用，以满足任务，目的和目的，并在如此做，支持基于业绩的治理。Internal Control which is equal with management control helps managers achieve desired results through effective stewardship of resources. Internalcontrols should reduce the risks associatedwith undetected errors or irregularities, butdesigning and establishing effe

5、ctive internal controlsis not a simple task and cannot be accomplished through a shortset of quick fixes. In this paper the concepts of internal controls and different aspects of internal controls are discussed. 内部操纵是治理阶层的平等与操纵能够协助治理者实现资源的预期的有效治理的结果通过。内部操纵应减少或违规错误的风险关联未被发觉的，但设计和建立有效的内部操纵不是一个简单的任务，不可

6、能是一个实现通过快速修复短套。在此讨论了内部文件的概念的不同方面的内部操纵和管制。 Keywords : Internal Control, management controls, Control Environment, Control Activities, Monitoring 关键词 ：内部操纵，治理操纵，操纵环境，操纵活动，监视 1. 1、 Introduction 介绍 The necessity of control in new variable business environment is not latent for any person and managementa

7、s a response factor for stockholdersand another should implement a greatcontrol over his/her organization. 环境需要新的业务操纵变量不为任何潜在的股东和治理人士的响应因子为1，另外应执行/她组织了一个非常大的操纵权。 Control is theactivity of managing or exerting controlover something. The emergence and developmentof systematic thoughts in recent decade

8、required a new attention to business resource and control over this wealth. 操纵是治理活动的东西或以上施加操纵。思想的产生和近十年的开展需要有系统的商业资源和操纵这种财富一个新的关注。 One of the hot topic a boutcontrols over business resource is analyzingthe cost-benefit of each control. 主题之一热一回合管制的商业资源是分析每个操纵本钱效益。 Internal Controls serve as the first

9、line of defense in safeguarding assetsand preventing and detecting errors andfraud. We can say Internal control is a whole system of controls financial and otherwise, established by the management for the smooth running of business; it includes internal cheek, internal audit and other forms of contr

10、ols. 作为内部操纵和欺诈的第一道防线，维护资产以及预防和侦查错误。内部操纵，我们能够说是一种操纵整个系统的财务和其他方面的治理制定了为企业的顺利运转;它包括内部的脸颊，内部审计和其他方式的操纵。 COSOdescribe Internal Control as follow. Internalcontrols are the methods employed to help ensure the achievement of an objective. COSO的内部操纵描绘如下。内部操纵是一个客观的方法用来协助确保实现。 In accounting and organizational

11、theory,Internal control is defined as a process effectedby an organizations structure, work andauthority flows, people and management information systems, designed to help the organization accomplish specific goals or objectives.It is a means by which an organizationsresources are directed, monitore

12、d, and measured. It plays an important role in preventing and detecting fraud andprotecting the organizations resources, bothphysical (eg, machinery and property) and intangible (eg, reputation or intellectual property such as trademarks).At the organizational level, internal controlobjectives relat

13、e to the reliability offinancial reporting, timely feedback on the achievement of operational or strategic goals, and compliance with laws and regulations. 在会计和组织理论，内部操纵是指或目的目的的过程施行由组织的构造，工作和权力流淌，人员和详细的治理信息系统，旨在协助组织实现。这是一种手段，其中一个组织的资源被定向，监控和测量。它发挥着无形的（重要的作用，预防和侦查欺诈和保护组织的资源，包括生理（如，机械和财产）和乙二醇，声誉或知识产权，

14、如商标）。在组织水平，内部操纵目的与可靠性的目的或战略的财务报告，及时反应业务上的成就，并恪守法律，法规。 At the specific transaction level, internal controlrefers to the actions taken to achievea specific objective (eg, how to ensurethe organizations payments to third partiesare for valid services rendered.) Internalcontrol procedures reduce process

15、 variation,leading to more predictable outcomes. 在详细的买卖水平，内部操纵是指第三方采取行动以实现一个详细目的（例如，如何确保本组织的款项，在申请效劳提供有效的。）内部操纵程序reduce程变异，导致更加具有可预见性outcomes。 Internal controls within business entities are called also business controls. They are tools used by managers everyday. 在业务实体内部操纵也被称为业务操纵。它们是日常的工具使用的经理。 * Wr

16、iting procedures to encourage compliance,locking your office to discourage theft,and reviewing your monthly statement ofaccount to verify transactions are commoninternal controls employed to achievespecific objectivAllmanagers use internal controls to helpassure that their units operate accordingto

17、plan, and the methods they use-policies, procedures, organizational design, and physicalbarriers-constitute. 所有治理人员使用的内部操纵，以协助确保他们的运营单位，按照计划，他们使用的方法-政策，程序，组织设计，和身体的障碍，构成。 Internal control is a combination of the following ： 内部操纵是对以下组合 ： 1. 1、 Financial controls, and 财务操纵 2. 2、 Other controls 其他控件 Ac

18、cordingto the institute of chartered accountants of Indiainternal control is the plan of organization and all the methods and procedures adopted by the management ofan entity to assist in achieving management objective of ensuring as far as possible the orderly and efficient conduct of its business

19、including adherenceto management policies, the safe guarding of assets prevention and detection of frauds and error the accuracy and completeness of the accounting records and timely preparation of reliablefinancial information, the system of internalcontrol extends beyond those matters whichrelate

20、to the function of accounting system. 依照内部操纵研究所印度特许会计师是该组织计划和所有的方法和程序，通过了包括一个由治理机构，以协助实现业务治理的目的是确保尽可能高效有序进展可能的坚持治理政策，对资产的平安护卫预防和信息检测欺诈行为和错误的精确性和完好性的财务会计的可靠记录，及时编制，操纵系统内部的事务以外延伸涉及到会计系统的功能。 In other words internal control system of controls lay down by the managementfor the smooth running of the busin

21、essfor the accomplishment of its objects. These controls can be divided in two parts ie financial control and other controls. 换句话说内部操纵系统的操纵下由治理奠定了它的对象的顺利运转的业务的成就。这些控件能够分为两个部分，即财务操纵和其他操纵。 Financial controls: 财务操纵： - Controls for recording accounting transactions properly. -操纵买卖的会计记录正确。 - Controls for

22、 proper safe guarding company assets like cash stock bank debtor etc -操纵适当的平安护卫公司债务人如现金股票等资产银行 - Early detection and prevention of errors and frauds. -早期发觉和预防错误和作弊。 - Properly and timely preparation of financial records I e balance sheet and profit and loss account. -正确和及时编制财务记录我资产负债表和损益表。 - To maxi

23、mize profit and minimize cost. -以利润最大化和本钱最小化。 Other controls: Other controls include the following: 其他操纵：其它操纵包括以下内容： Quality controls. 质量操纵。 Control over raw materials. 操纵原材料。 Control over finished products. 操纵成品。 Marketing control, etc 营销操纵等 6、负责，受妨碍的内部操纵 尽管一个组织的人都是有效的内部操纵的组成部分，某些方面值得特别一提。这些包括治理，董事

24、会（包括审计犯发球），内部审计员和外部审计员。 为开展和维护内部操纵的主要责任在于一个组织的治理。随着对操纵环境放在更大的重要性，对内部操纵的重点已经从政策和程序，以压倒一切的理念和运营作风在组织内。这些无形的方面重点突出了高层治理人员在内部操纵系统的参与的重要性。假如内部操纵是不是治理工作的重中之重，那么它将不属于任何组织的人之一。 作为治理部门的责任，在公有机构的最高治理层表示将包括在该组织的年度财务报告，股东声明，说明治理层已建立了内部操纵的治理层认为是有效的制度。声明还能够提供有关该组织的内部操纵制度的详细细节。 内部操纵必须进展评估，以提供一些关于其有效性保障治理。内部操纵评价涉及所

25、有治理不操纵，努力实现其目的的组织。内部操纵的评价将作为有效的，假如它的成分和功能是目前有效的运营，财务报告和恪守。他公司的董事和审计委员会已为确保组织内的内部操纵制度的责任是足够的。这种责任包括确定在何种程度上的内部操纵进展评估。两个内部操纵评价有关各方都是该组织的内部审计和外部审计师。 内部审计人员的职责通常包括：确保对内部操纵制度是否充分，数据的可靠性，以及该组织的资源的有效利用。内部审计查明的咨询题和操纵开展，改善和加强内部操纵的处理方案。内部审计人员关怀的是一个组织的内部操纵的范围，包括业务，财务，及合规监控。 内部操纵，也能够由外部审计师进展评估。外部审计人员在评估一个组织的内部操

26、纵的有效性，以计划的财务报表的审计。相关于内部审计，外部审计的重点主要放在操纵妨碍的财务报告。外聘核数师有责任报告内部操纵的弱点（以及有关的内部操纵报告的情况）向董事会审计委员会。8. 8、Limitations of an Entitys Internal Control 限制实体的内部操纵 Internalcontrol, no matter how well designed andoperated, can provide only reasonable assuranceof achieving an entitys control objectives.The likelihood

27、 of achievement is affectedby limitations inherent to internal control.These include the realities that human judgment in decision-making can be faultyand that breakdowns in internal controlcan occur because of human failures such as simple errors or mistakes. For example, errorsmay occur in designi

28、ng, 内部操纵，无手术不管多么精心设计，并能提供的操纵目的合理保证明现实体的。该成果的可能性是操纵受限制固有的内部。包括现实，人的推断决策能够有毛病而在内部操纵毛病发生的缘故人类的失败，如简单的错误或失误。例如，错误可能发生在设计， maintaining,or monitoring automated controls. If anentitys IT personnel do not completelyunderstand how an order entry system processessales transactions, they may erroneously design

29、 changesto the system to process sales fora new line of products. 维持，或监测自动化操纵。假如一个实体的资讯科技人员不完全理解一个订单输入系统处理销售买卖，他们可能会错误地设计系统改变到到销售的，以过程产品线换成一个新的，另一方面，这种变化可能是正确的设计，但个人误解谁翻译成程序代码的设计。错误也可能会出如今IT产品使用信息。例如，自动化操纵，可设计报告的审查买卖超过限额治理的规定美元，但个人负责进展有关检讨可能不明白如此的目的，报告和因而，他们可能无法审查或调查不平常的物品。 Additionally, controls, w

30、hether manual orautomated, can be circumvented by the collusion of two or more people or inappropriate management override of internal control.For example, management may enter into side agreements with customers that alter the terms and conditions of the entitysstandard sales contract in ways that

31、would preclude revenue recognition. 此外，操纵，不管是手动或自动的，可操纵躲避内部勾结的两个或两个以上的治理凌驾于人或不适当的。例如，治理人员可进入方的协议，客户改变的条款和销售条件的实体的标准合同的方式，将排除收入确认。此外，编辑残疾人例程一个软件程序，旨在发觉和报告买卖，或超过规定的信誉额度可能会被改写。 Internal control is influenced by thequantitative and qualitative estimates and judgmentsmade by management in evaluating the

32、cost-benefitrelationship of an entitys internalcontrol. The cost of an entitys internal controlshould not exceed the benefits thatare expected to be derived. Although thecost-benefit relationship is a primary criterionthat should be considered in designinginternal control, the precise measurement of

33、 costs andbenefits usually is not possible. 内部操纵是妨碍的定量和定性的可能和操纵的推断作出治理评估一个公司的内部本钱效益的关系。在操纵本钱的一个实体的内部不应超过所带来的利益是预期。尽管本钱效益的关系是首要的标准，应考虑在设计内部操纵，精细测量和福利的费用通常是不可能的。 Custom, culture, and the corporate governance system mayinhibit fraud, but they are not absolutedeterrents. An effective control environment

34、, too, may helpreduce the risk of fraud. 自定义，文化和公司治理制度可能抑制欺诈，但他们不是绝对的威慑。一个有效的操纵环境，也可能有助于减少欺诈风险。 For example, an effectiveboard of directors, audit committee, andinternal audit function may constrain improperconduct by management. 例如，一个有效的董事会董事，审计委员会和内部审计功能能够限制治理层的不当行为。 Alternatively, the control env

35、ironment may reduce the effectiveness of other components. Forexample, when the nature of management incentives increases the risk of materialmisstatement of financial statements, the effectiveness of control activities may be reduced. 另外，操纵环境，可减少对其他部门的效力。例如，当鼓励性质的治理增加了财务报表严重错报风险的，操纵的有效性的活动可能会减少。 9.

36、 9、权衡风险与操纵 Risk is the probability that an event or action will adversely affect the organization. 风险的概率是一个事件或行动会产生不利妨碍的组织。 The primary categories of risk are errors, omissions, delay and fraud In order to achieve goals and objectives, management needs to effectively balance risks and controls.There

37、fore, control procedures need to be developed so that they decrease risk to a level where management can accept the exposure to that risk.By performing this balancing act reasonable assurance” can be attained. As it relates to financial and compliance goals, being out of balance can cause the follow

38、ing problems: 类别的风险的根本都是错误，遗漏，延误和欺诈为了实现目的和目的，治理需要有效地平衡风险和操纵。因而，操纵程序，必须制定减少风险，使他们到一个水平，治理能够接受的风险这一点。通过执行这个平衡法“合理的保证”，能够实现的。由于涉及到财政和恪守的目的，正在失去平衡可能会导致以下咨询题： Excessive controls 过度管制Excessive controls 过度管制Loss of assets, donor or grants 资产损失，捐赠或赞助Increased bureaucracy 增加官僚Poor business decisions 悲伤的商业决策R

39、educed productivity 消费率下降noncompliance 不服从Increased complexity 日益复杂Increased regulations 增加规定Increased cycle time 增加周期时间Public scandals 公共丑闻Increased of no-value activities 货值录得升幅的无活动In order to achieve a balance between risk and controls, internal controls should be proactive, value-added, and cost

40、-effective and address exposure to risk. 为了到达一个平衡风险与操纵，内部操纵应积极主动，增值，本钱效益和处理所面临的风险。 11. 11、结论 The concept of internal control and its aspects in any organization is so important, therefore understanding the components and standards of internal controls should be attend by management. 该组织内部操纵的概念，并在任何方

41、面是如此的重要，因而理解组件和内部操纵标准应参加由治理。 Internal Control is a major part of managing an organization. 内部操纵是一个组织治理的重要组成部分。 Internal control is an accounting procedure or system designed to promote efficiency or assure the implementation of a policy or safeguard assets or avoid fraud and error. 内部操纵是一种错误的会计程序或系统

42、，旨在促进效率或保证一个执行政策或保护资产或防止欺诈和。 According to custom definition, Internal Control is a process affected by an entitys board of directors, management and other personnel designed to provide reasonable assurance regarding the achievement of objectives in the following categories namely. 按照惯例的定义，分类，即内部操纵是一

43、个过程的妨碍下由一个实体的董事会中，治理人员和其别人员设计方面的成就，提供合理保证的目的。 The major factors ofinternal control are Control environment, Risk assessment, Controlactivities, Information and communication, Monitoring. 内部操纵的主要要素是操纵环境，风险评估，操纵活动，信息与沟通，监控。 This article reviews the main standards and principles of internal control and

44、 described the relevant concepts of internal control for all type of company. 本文综述了主要的标准和内部操纵原则，并介绍公司的类型为所有相关的内部操纵的概念。 英语原文:The necessity of control in new variable business environment is not latent for any person and managementas a response factor for stockholdersand another should implement a gre

45、atcontrol over his/her organization.提供更好的翻译建议A Clear Look at Internal Controls: Theory and ConceptsHammed Arad (Philae)Department of accounting, Islamic Azad University, Hamadan, IranBarak Jamshedy-NavidFaculty Member of Islamic Azad University, Kerman-shah, IranAbstract: internal control is an acco

46、unting procedure or system designed to promote efficiency or assure the implementation of a policy or safeguard assets or avoid fraud and error. Internal Control is a major part of managing an organization. It comprises the plans, methods, and procedures used to meet missions, goals, and objectives and, in doing so, support performance-based management.