A Clear Look at Internal Controls: Theory and Concepts
Hammed Arad (Philae)
Department of accounting, Islamic Azad University, Hamadan, Iran
Barak Jamshedy-Navid
Faculty Member of Islamic Azad University, Kerman-shah, Iran
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 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. Internal Control which is equal with management control helps managers achieve desired results through effective stewardship of resources. Internal controls should reduce the risks associated with undetected errors or irregularities, but designing and establishing effective internal controls is not a simple task and cannot be accomplished through a short set of quick fixes. In this paper the concepts of internal controls and different aspects of internal controls are discussed. Keywords: Internal Control, management controls, Control Environment, Control Activities, Monitoring
1. Introduction
The necessity of control in new variable business environment is not latent for any person and management as a response factor for stockholders and another should implement a great control over his/her organization. Control is the activity of managing or exerting control over something. he emergence and development of systematic thoughts in recent decade required a new attention to business resource and control over this wealth. One of the hot topic a bout controls over business resource is analyzing the cost-benefit of each control.
Internal Controls serve as the first line of defense in safeguarding assets and preventing and detecting errors and fraud. 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 controls.
COSO describe Internal Control as follow. Internal controls are the methods employed to help ensure the achievement of an objective. In accounting and organizational theory, Internal control is defined as a process effected by an organization's structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific goals or objectives. It is a means by which an organization's resources are directed, monitored, and measured. It plays an important role in preventing and detecting fraud and protecting the organization's resources, both physical (e.g., machinery and property) and intangible (e.g., reputation or intellectual property such as trademarks). At the organizational level, internal control objectives relate to the reliability of financial reporting, timely feedback on the achievement of operational or strategic goals, and compliance with laws and regulations. At the specific transaction level, internal control refers to the actions taken to achieve a specific objective (e.g., how to ensure the organization's payments to third parties are for valid services rendered.) Internal control
procedures reduce process variation, leading to more predictable outcomes. Internal controls within business entities are called also business controls. They are tools used by manager's everyday.
* Writing procedures to encourage compliance, locking your office to discourage theft, and reviewing your monthly statement of account to verify transactions are common internal controls employed to achieve specific objectives.
All managers use internal controls to help assure that their units operate according to plan, and the methods they use--policies, procedures, organizational design, and physical barriers-constitute. Internal control is a combination of the following：
1. Financial controls, and
2. Other controls
According to the institute of chartered accountants of India internal control is the plan of organization and all the methods and procedures adopted by the management of an entity to assist in achieving management objective of ensuring as far as possible the orderly and efficient conduct of its business including adherence to 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 reliable financial information, the system of internal control extends beyond those matters which relate to the function of accounting system. In other words internal control system of controls lay down by the management for the smooth running of the business for the accomplishment of its objects. These controls can be divided in two parts i.e. financial control and other controls.
Financial controls:
- Controls for recording accounting transactions properly.
- Controls for proper safe guarding company assets like cash stock bank debtor etc
- Early detection and prevention of errors and frauds.
- Properly and timely preparation of financial records I e balance sheet and profit and loss account.
- To maximize profit and minimize cost.
Other controls: Other controls include the following:
Quality controls.
Control over raw materials.
Control over finished products.
Marketing control, etc
6. Parties responsible for and affected by internal control
While all of an organization's people are an integral part of internal control, certain parties merit special mention. These include management, the board of directors (including the audit commit tee), internal auditors, and external auditors.
The primary responsibility for the development and maintenance of internal control rests with an organization's management. With increased significance placed on the control environment, the focus of internal control has changed from policies and procedures to an overriding philosophy and operating style within the organization. Emphasis on these intangible aspects highlights the importance of top management's involvement in the internal control system. If internal control is not a priority for management, then it will not be one for people within the organization either.
As an indication of management's responsibility, top management at a publicly owned organization will include in the organization's annual financial report to the shareholders a statement indicating that management has established a system of internal control that management believes is effective. The statement may also provide specific details about the organization's internal control system.
Internal control must be evaluated in order to provide management with some assurance regarding its effectiveness. Internal control evaluation involves everything management does to control the organization in the effort to achieve its objectives. Internal control would be judged as effective if its components are present and function effectively for operations, financial reporting, and compliance. he boards of directors and its audit committee have responsibility for making sure the internal control system within the organization is adequate. This responsibility includes determining the extent to which internal controls are evaluated. Two parties involved in the evaluation of internal control are the organization's internal auditors and their external auditors.
Internal auditors' responsibilities typically include ensuring the adequacy of the system of internal control, the reliability of data, and the efficient use of the organization's resources. Internal auditors identify control problems and develop solutions for improving and strengthening internal controls. Internal auditors are concerned with the entire range of an organization's internal controls, including operational, financial, and compliance controls.
Internal control will also be evaluated by the external auditors. External auditors assess the effectiveness of internal control within an organization to plan the financial statement audit. In contrast to internal auditors, external auditors focus primarily on controls that affect financial reporting. External auditors have a responsibility to report internal control weaknesses (as well as reportable conditions about internal control) to the audit committee of the board of directors.
8. Limitations of an Entity's Internal Control
Internal control, no matter how well designed and operated, can provide only reasonable assurance of achieving an entity's control objectives. The likelihood of achievement is affected by limitations inherent to internal control. These include the realities that human judgment in decision-making can be faulty and that breakdowns in internal control can occur because of human failures such as simple errors or mistakes. For example, errors may occur in designing,
Maintaining, or monitoring automated controls. If an entity’s IT personnel do not completely understand how an order entry system processes sales transactions, they may erroneously design changes to the system to process sales for a new line of products. On the other hand, such changes may be correctly designed but misunderstood by individuals who translate the design into program code. Errors also may occur in the use of information produced by IT. For example, automated controls may be designed to report transactions over a specified dollar limit for management review, but individuals responsible for conducting the review may not understand the purpose of such reports and, accordingly, may fail to review them or investigate unusual items.
Additionally, controls, whether manual or automated, 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 entity’s standard sales con tract in ways that would preclude revenue
recognition. Also, edit routines in a software program that are designed to identify and report transactions that exceed specified credit limits may be overridden or disabled.
Internal control is influenced by the quantitative and qualitative estimates and judgments made by management in evaluating the cost-benefit relationship of an entity’s internal control. The cost of an entity's internal control should not exceed the benefits that are expected to be derived. Although the cost-benefit relationship is a primary criterion that should be considered in designing internal control, the precise measurement of costs and benefits usually is not possible.
Custom, culture, and the corporate governance system may inhibit fraud, but they are not absolute deterrents. An effective control environment, too, may help reduce the risk of fraud. For example, an effective board of directors, audit committee, and internal audit function may constrain improper conduct by management. Alternatively, the control environment may reduce the effectiveness of other components. For example, when the nature of management incentives increases the risk of material misstatement of financial statements, the effectiveness of control activities may be reduced.
9. Balancing Risk and Control
Risk is the probability that an event or action will adversely affect the organization. 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. Therefore, 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
be proactive, value-added, and cost-effective and address exposure to risk.
11. Conclusion
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. Internal Control is a major part of managing an organization. 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. According to custom definition, Internal Control is a process affected by an entity's board of directors, management and other personnel designed to provide reasonable assurance regarding the achievement of objectives in the following categories namely. The major factors of internal control are Control environment, Risk assessment, Control activities, Information and communication, Monitoring. This article reviews the main standards and principles of internal control and described the relevant concepts of internal control for all type of company.
内部控制透视：理论与概念
哈米德阿拉德（Philae）
会计系，伊斯兰阿扎德大学，哈马丹，伊朗
巴克Joshed -纳维德哈尼
学院会员伊斯兰阿扎德大学，克尔曼伊朗国王，伊朗
摘要：内部控制是会计程序或控制系统，旨在促进效率或保证一个执行政策或保护资产或避免欺诈和错误。内部是一个组织管理的重要组成部分。它包括计划、方法和程序使用，以满足任务，目标和目的，并在这样做，支持基于业绩的管理。内部控制是管理阶层的平等与控制可以帮助管理者实现资源的预期的有效管理的结果通过。内部控制应减少或违规错误的风险关联未被发现的，但设计和建立有效的内部控制不是一个简单的任务，不可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控制和管制。
关键词：内部控制，管理控制，控制环境，控制活动，监督
1、介绍
环境需要新的业务控制变量不为任何潜在的股东和管理人士的响应因子为1，另外应执行/她组织了一个很大的控制权。控制是管理活动的东西或以上施加控制。思想的产生和近十年的发展需要有系统的商业资源和控制这种财富一个新的关注。主题之一热一回合管制的商业资源是分析每个控制成本效益。
作为内部控制和欺诈的第一道防线，维护资产以及预防和侦查错误。内部控制，我们可以说是一种控制整个系统的财务和其他方面的管理制定了为企业的顺利运行;它包括内部的脸颊，内部审计和其他形式的控制。
COSO的内部控制描述如下。内部控制是一个客观的方法用来帮助确保实现。在会计和组织理论，内部控制是指或目标目标的过程实施由组织的结构，工作和权力流动，人员和具体的管理信息系统，旨在帮助组织实现。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，如商标）。在组织水平，内部控制目标与可靠性的目标或战略的财务报告，及时反馈业务上的成就，并遵守法律，法规。在具体的交易水平，内部控制是指第三方采取行动以实现一个具体目标（例如，如何确保本组织的款项，在申请服务提供有效的。）内部控制程序reduce程变异，导致更加具有可预见性outcomes。在业务实体内部控制也被称为业务控制。它们是日常的工具使用的经理。
*写作程序，以鼓励遵守，锁定你的办公室，以防止盗窃，并审核您的帐户月结单，以核实交易的具体目标是实现共同的内部控制聘用。
所有管理人员使用的内部控制，以帮助确保他们的经营单位，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。内部控制是对以下组合：
1、财务控制
2、其他控件
根据内部控制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，通过了包括一个由管理机构，以协助实现业务管理的目的是确保尽可能高效有序进行可能的坚持管理政策，对资产的安全护卫预防和信息检测欺诈行为和错误的准确性和完整性的财务会计的可靠记录，及时编制，控制系统内部的事务以外延伸涉及到会计系统的功能。换句话说内部控制系统的控制下由管理奠定了它的对象的顺利运行的业务的成就。这些控件可以分为两个部分，即财务控制和其他控制。
财务控制：
-控制交易的会计记录正确。
-控制适当的安全护卫公司债务人如现金股票等资产银行
-早期发现和预防错误和舞弊。
-正确和及时编制财务记录我é资产负债表和损益表。
-以利润最大化和成本最小化。
其他控制：
其它控制包括以下内容：
质量控制。
控制原材料。
控制成品。
营销控制等
6、负责，受影响的内部控制
虽然一个组织的人都是有效的内部控制的组成部分，某些方面值得特别一提。这些包括管理，董事会（包括审计犯发球），内部审计员和外部审计员。
为发展和维护内部控制的主要责任在于一个组织的管理。随着对控制环境放在更大的重要性，对内部控制的重点已经从政策和程序，以压倒一切的理念和经营作风在组织内。这些无形的方面重点突出了高层管理人员在内部控制系统的参与的重要性。如果内部控制是不是管理工作的重中之重，那么它将不属于任何组织的人之一。
作为管理部门的责任，在公有机构的最高管理层表示将包括在该组织的年度财务报告，股东声明，说明管理层已建立了内部控制的管理层认为是有效的制度。声明还可以提供有关该组织的内部控制制度的具体细节。
内部控制必须进行评估，以提供一些关于其有效性保障管理。内部控制评价涉及所有管理不控制，努力实现其目标的组织。内部控制的评价将作为有效的，如果它的成分和功能是目前有效的运营，财务报告和遵守。他公司的董事和审计委员会已为确保组织内的内部控制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控制进行评估。两个内部控制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：确保对内部控制制度是否充分，数据的可靠性，以及该
组织的资源的有效利用。内部审计查明的问题和控制发展，改善和加强内部控制的解决方案。内部审计人员关心的是一个组织的内部控制的范围，包括业务，财务，及合规监控。
内部控制，也可以由外部审计师进行评估。外部审计人员在评估一个组织的内部控制的有效性，以计划的财务报表的审计。相对于内部审计，外部审计的重点主要放在控制影响的财务报告。外聘核数师有责任报告内部控制的弱点（以及有关的内部控制报告的情况）向董事会审计委员会。
8、限制实体的内部控制
内部控制，无手术无论多么精心设计，并能提供的控制目标合理保证实现实体的。该成果的可能性是控制受限制固有的内部。包括现实，人的判断决策可以有故障而在内部控制故障发生的原因人类的失败，如简单的错误或失误。例如，错误可能发生在设计，
维持，或监测自动化控制。如果一个实体的资讯科技人员不完全了解一个订单输入系统处理销售交易，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。错误也可能会出现在IT产品使用信息。例如，自动化控制，可设计报告的审查交易超过限额管理的规定美元，但个人负责进行有关检讨可能不明白这样的目的，报告和因此，他们可能无法审查或调查不寻常的物品。
此外，控制，无论是手动或自动的，可控制规避内部勾结的两个或两个以上的管理凌驾于人或不适当的。例如，管理人员可进入方的协定，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，旨在发现和报告交易，或超过规定的信用额度可能会被改写。
内部控制是影响的定量和定性的估计和控制的判断作出管理评估一个公司的内部成本效益的关系。在控制成本的一个实体的内部不应超过所带来的利益是预期。虽然成本效益的关系是首要的标准，应考虑在设计内部控制，精密测量和福利的费用通常是不可能的。
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。一个有效的控制环境，也可能有助于减少欺诈风险。例如，一个有效的董事会董事，审计委员会和内部审计功能可以限制管理层的不当行为。另外，控制环境，可减少对其他部门的效力。例如，当激励性质的管理增加了财务报表重大错报风险的，控制的有效性的活动可能会减少。
9、权衡风险与控制
风险的概率是一个事件或行动会产生不利影响的组织。类别的风险的基本都是错误，遗漏，延误和欺诈为了实现目标和目的，管理需要有效地平衡风险和控制。因此，控制程序，必须制定减少风险，使他们到一个水平，管理可以接受的风险这一点。通过执行这个平衡法“合理的保证”，可以实现的。由于涉及到财政和遵守的目标，正在失去平衡可能会导致以下问题：
为了达到一个平衡风险与控制，内部控制应积极主动，增值，成本效益和解决所面临的风险。
11、结论
该组织内部控制的概念，并在任何方面是如此的重要，因此了解组件和内部控制标准应参加由管理。内部控制是一个组织管理的重要组成部分。内部控制是一种错误的会计程序或系统，旨在促进效率或保证一个执行政策或保护资产或避免欺诈和。按照惯例的定义，分类，即内部控制是一个过程的影响下由一个实体的董事会中，管理人员和其他人员设计方面的成就，提供合理保证的目标。内部控制的主要因素是控制环
境，风险评估，控制活动，信息与沟通，监控。本文综述了主要的标准和内部控制原则，并介绍公司的类型为所有相关的内部控制的概念。
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会计内部控制中英文对照外文翻译文献(文档含英文原文和中文翻译)
内部控制透视：理论与概念 摘要：内部控制是会计程序或控制系统，旨在促进效率或保证一个执行政策或保护资产或避免欺诈和错误。内部是一个组织管理的重要组成部分。它包括计划、方法和程序使用，以满足任务，目标和目的，并在这样做，支持基于业绩的管理。内部控制是管理阶层的平等与控制可以帮助管理者实现资源的预期的有效管理的结果通过。内部控制应减少或违规错误的风险关联未被发现的，但设计和建立有效的内部控制不是一个简单的任务，不可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控制和管制。 关键词：内部控制，管理控制，控制环境，控制活动，监督 1、介绍 环境需要新的业务控制变量不为任何潜在的股东和管理人士的响应因子为1，另外应执行/她组织了一个很大的控制权。控制是管理活动的东西或以上施加控制。思想的产生和近十年的发展需要有系统的商业资源和控制这种财富一个新的关注。主题之一热一回合管制的商业资源是分析每个控制成本效益。 作为内部控制和欺诈的第一道防线，维护资产以及预防和侦查错误。内部控制，我们可以说是一种控制整个系统的财务和其他方面的管理制定了为企业的顺利运行;它包括内部的脸颊，内部审计和其他形式的控制。 COSO的内部控制描述如下。内部控制是一个客观的方法用来帮助确保实现。在会计和组织理论，内部控制是指或目标目标的过程实施由组织的结构，工作和权力流动，人员和具体的管理信息系统，旨在帮助组织实现。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，如商标）。在组织水平，内部控制目标与可靠性的目标或战略的财务报告，及时反馈业务上的成就，并遵守法律，法规。在具体的交易水平，内部控制是指第三方采取行动以实现一个具体目标（例如，如何确保本组织的款项，在申请服务提供有效的。）内部控制程序reduce程变异，导
A Clear Look at Internal Controls: Theory and Concepts Hammed Arad (Philae) Department of accounting, Islamic Azad University, Hamadan, Iran Barak Jamshedy-Navid Faculty Member of Islamic Azad University, Kerman-shah, Iran 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 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. Internal Control which is equal with management control helps managers achieve desired results through effective stewardship of resources. Internal controls should reduce the risks associated with undetected errors or irregularities, but designing and establishing effective internal controls is not a simple task and cannot be accomplished through a short set of quick fixes. In this paper the concepts of internal controls and different aspects of internal controls are discussed. Keywords: Internal Control, management controls, Control Environment, Control Activities, Monitoring 1. Introduction The necessity of control in new variable business environment is not latent for any person and management as a response factor for stockholders and another should implement a great control over his/her organization. Control is the activity of managing or exerting control over something. he emergence and development of systematic thoughts in recent decade required a new attention to business resource and control over this wealth. One of the hot topic a bout controls over business resource is analyzing the cost-benefit of each control. Internal Controls serve as the first line of defense in safeguarding assets and preventing and detecting errors and fraud. 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 controls. COSO describe Internal Control as follow. Internal controls are the methods employed to help ensure the achievement of an objective. In accounting and organizational theory, Internal control is defined as a process effected by an organization's structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific goals or objectives. It is a means by which an organization's resources are directed, monitored, and measured. It plays an important role in preventing and detecting fraud and protecting the organization's resources, both physical (e.g., machinery and property) and intangible (e.g., reputation or intellectual property such as trademarks). At the organizational level, internal control objectives relate to the reliability of financial reporting, timely feedback on the achievement of operational or strategic goals, and compliance with laws and regulations. At the specific transaction level, internal control refers to the actions taken to achieve a specific objective (e.g., how to ensure the organization's payments to third parties are for valid services rendered.) Internal control
Inventory management Inventory Control On the so-called "inventory control", many people will interpret it as a "storage management", which is actually a big distortion. The traditional narrow view, mainly for warehouse inventory control of materials for inventory, data processing, storage, distribution, etc., through the implementation of anti-corrosion, temperature and humidity control means, to make the custody of the physical inventory to maintain optimum purposes. This is just a form of inventory control, or can be defined as the physical inventory control. How, then, from a broad perspective to understand inventory control? Inventory control should be related to the company's financial and operational objectives, in particular operating cash flow by optimizing the entire demand and supply chain management processes (DSCM), a reasonable set of ERP control strategy, and supported by appropriate information processing tools, tools to achieved in ensuring the timely delivery of the premise, as far as possible to reduce inventory levels, reducing inventory and obsolescence, the risk of devaluation. In this sense, the physical inventory control to achieve financial goals is just a means to control the entire inventory or just a necessary part; from the perspective of organizational functions, physical inventory control, warehouse management is mainly the responsibility of The broad inventory control is the demand and supply chain management, and the whole company's responsibility. Why until now many people's understanding of inventory control, limited physical inventory control? The following two reasons can not be ignored: First, our enterprises do not attach importance to inventory control. Especially those who benefit relatively good business, as long as there is money on the few people to consider the problem of inventory turnover. Inventory control is simply interpreted as warehouse management, unless the time to spend money, it may have been to see the inventory problem, and see the results are often very simple procurement to buy more, or did not do warehouse departments . Second, ERP misleading. Invoicing software is simple audacity to call it ERP, companies on their so-called ERP can reduce the number of inventory, inventory control, seems to rely on their small software can get. Even as SAP, BAAN ERP world, the field of
吉林化工学院理学院 毕业论文外文翻译English Title（Times New Roman ，三号） 学生学号：08810219 学生姓名：袁庚文 专业班级：信息与计算科学0802 指导教师：赵瑛 职称副教授 起止日期：2012.2.27～2012.3.14 吉林化工学院 Jilin Institute of Chemical Technology
1 外文翻译的基本内容 应选择与本课题密切相关的外文文献（学术期刊网上的），译成中文，与原文装订在一起并独立成册。在毕业答辩前，同论文一起上交。译文字数不应少于3000个汉字。 2 书写规范 2.1 外文翻译的正文格式 正文版心设置为：上边距：3.5厘米，下边距：2.5厘米，左边距：3.5厘米，右边距：2厘米，页眉：2.5厘米，页脚：2厘米。 中文部分正文选用模板中的样式所定义的“正文”，每段落首行缩进2字；或者手动设置成每段落首行缩进2字，字体：宋体，字号：小四，行距：多倍行距1.3，间距：前段、后段均为0行。 这部分工作模板中已经自动设置为缺省值。 2.2标题格式 特别注意：各级标题的具体形式可参照外文原文确定。 1．第一级标题（如：第1章绪论）选用模板中的样式所定义的“标题1”，居左；或者手动设置成字体：黑体，居左，字号：三号，1.5倍行距，段后11磅，段前为11磅。 2．第二级标题（如：1.2 摘要与关键词）选用模板中的样式所定义的“标题2”，居左；或者手动设置成字体：黑体，居左，字号：四号，1.5倍行距，段后为0，段前0.5行。 3．第三级标题（如：1.2.1 摘要）选用模板中的样式所定义的“标题3”，居左；或者手动设置成字体：黑体，居左，字号：小四，1.5倍行距，段后为0，段前0.5行。 标题和后面文字之间空一格（半角）。 3 图表及公式等的格式说明 图表、公式、参考文献等的格式详见《吉林化工学院本科学生毕业设计说明书（论文）撰写规范及标准模版》中相关的说明。
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附录B 如何监测内部控制 内部控制是任何组织有效运行的关键,董事会、执行长和内部审计人员都为实现这个企业的目标而工作;该内部控制系统是使这些团体确保那些目标的达成的一种手段。控制帮助一个企业有效率地运转。此外,运用一种有效的风险系统,风险可被降低到最小。同时,控制促进经营和与经营有关的信息的可靠性。全美反舞弊性财务报告委员会发起组织(COSO；1992) 在它发布的具有开创性的文件《内部控制整合框架》中,将内部控制定义为：企业风险管理是一个过程，受企业董事会、管理层和其他员工的影响，包括内部控制及其在战略和整个公司的应用，旨在为实现经营的效率和效果、财务报告的可靠性以及法规的遵循提供合理保证。该委员会还指出,一个的内部控制的系统包括五个要素。它们是：控制环境、风险评估、信息和沟通、控制活动、监控。 COSO的定义及五个要素已被证明确实对不同的团体,如董事会和首席执行官起到作用。这些群体对内部控制系统的监管以及系统设计与运行有责任。而且,内部审计人员已经发现COSO的指导是有用的。这群人员可能会被董事会或管理层要求去测试控制。COSO最近发布的一份讨论文件，指出五个要素监控,其中的五个要素的确定在1992 frame work COSO原本。中国发展简报的题为《内部控制-整合框架：内部控制体系监督指南》(COSO，2007)。在文件中,COSO 强调监控的重要性，以及这些信息常常被没有充分利用。 因为董事会、执行长,和内部审计人员都在一个公司的内部控制中扮演着重要角色，内部控制的各要素,包括监测,都对所有的团体有着非常重要的意义。同时,外审计人员对监测有兴趣。《萨班斯-奥克斯利法案》（2002）为外部审计师创建了一个新的监督体制。所有的五个要素,包括监测,必须加以考虑。另外,内部控制审计必须结合对财务报告的检查。在一体化审计之前，在首席执行官的领导下，也许也在内部审计活动的支持下的管理，评估了内控制体系的有效性。随后外部审计人员对控制出具意见。起监督角色的董事会，将阅读内部审计、管理层和首席执行官出具的报告。文件关于监测对每一个团体的指导起了帮助,因为他们分别为各自的角色而劳动。 第一，什么是监测。监测的组成可评估内部控制系统在过去一段时间发挥效用的质量。其对控制功能的评估有助于企业确定其控制在有效地运作中。在执行监测活动时，相关人员参与审查系统的设计及其运行效果。这种检查必须进行及时,目的是为了提供给企业最大的利益。管理层负责做出适当的行动以回应这些结果。当事人对内部控制有兴趣,可以充分依赖这个内部控制系统,如果合适的监
农村社会养老保险的现状、问题与对策研究社会保障对国家安定和经济发展具有重要作用，“城乡二元经济”现象日益凸现，农村社会保障问题客观上成为社会保障体系中极为重要的部分。建立和完善农村社会保障制度关系到农村乃至整个社会的经济发展，并且对我国和谐社会的构建至关重要。我国农村社会保障制度尚不完善，因此有必要加强对农村独立社会保障制度的构建，尤其对农村养老制度的改革，建立健全我国社会保障体系。从户籍制度上看，我国居民养老问题可分为城市居民养老和农村居民养老两部分。对于城市居民我国政府已有比较充足的政策与资金投人，使他们在物质和精神方面都能得到较好地照顾，基本实现了社会化养老。而农村居民的养老问题却日益突出，成为摆在我国政府面前的一个紧迫而又棘手的问题。 一、我国农村社会养老保险的现状 关于农村养老，许多地区还没有建立农村社会养老体系，已建立的地区也存在很多缺陷，运行中出现了很多问题，所以完善农村社会养老保险体系的必要性与紧迫性日益体现出来。 （一）人口老龄化加快 随着城市化步伐的加快和农村劳动力的输出，越来越多的农村青壮年人口进入城市，年龄结构出现“两头大，中间小”的局面。中国农村进入老龄社会的步伐日渐加快。第五次人口普查显示：中国65岁以上的人中农村为5938万，占老龄总人口的67.4%.在这种严峻的现实面前，农村社会养老保险的徘徊显得极其不协调。 （二）农村社会养老保险覆盖面太小 中国拥有世界上数量最多的老年人口，且大多在农村。据统计，未纳入社会保障的农村人口还很多，截止2000年底，全国7400多万农村居民参加了保险，占全部农村居民的11.18%，占成年农村居民的11.59%.另外，据国家统计局统计，我国进城务工者已从改革开放之初的不到200万人增加到2003年的1.14亿人。而基本方案中没有体现出对留在农村的农民和进城务工的农民给予区别对待。进城务工的农民既没被纳入到农村养老保险体系中，也没被纳入到城市养老保险体系中，处于法律保护的空白地带。所以很有必要考虑这个特殊群体的养老保险问题。
软件专业毕业论文外文文献中英文翻译 Object landscapes and lifetimes Tech nically, OOP is just about abstract data typing, in herita nee, and polymorphism, but other issues can be at least as importa nt. The rema in der of this sect ion will cover these issues. One of the most importa nt factors is the way objects are created and destroyed. Where is the data for an object and how is the lifetime of the object con trolled? There are differe nt philosophies at work here. C++ takes the approach that con trol of efficie ncy is the most importa nt issue, so it gives the programmer a choice. For maximum run-time speed, the storage and lifetime can be determined while the program is being written, by placing the objects on the stack (these are sometimes called automatic or scoped variables) or in the static storage area. This places a priority on the speed of storage allocatio n and release, and con trol of these can be very valuable in some situati ons. However, you sacrifice flexibility because you must know the exact qua ntity, lifetime, and type of objects while you're writing the program. If you are trying to solve a more general problem such as computer-aided desig n, warehouse man ageme nt, or air-traffic con trol, this is too restrictive. The sec ond approach is to create objects dyn amically in a pool of memory called the heap. In this approach, you don't know un til run-time how many objects you n eed, what their lifetime is, or what their exact type is. Those are determined at the spur of the moment while the program is runnin g. If you n eed a new object, you simply make it on the heap at the point that you n eed it. Because the storage is man aged dyn amically, at run-time, the amount of time required to allocate storage on the heap is sig ni fica ntly Ion ger tha n the time to create storage on the stack. (Creat ing storage on the stack is ofte n a si ngle assembly in structio n to move the stack poin ter dow n, and ano ther to move it back up.) The dyn amic approach makes the gen erally logical assumpti on that objects tend to be complicated, so the extra overhead of finding storage and releas ing that storage will not have an importa nt impact on the creati on of an object .In additi on, the greater flexibility is esse ntial to solve the gen eral program ming problem. Java uses the sec ond approach, exclusive". Every time you want to create an object, you use the new keyword to build a dyn amic in sta nee of that object. There's ano ther issue, however, and that's the lifetime of an object. With Ian guages that allow objects to be created on the stack, the compiler determines how long the object lasts and can automatically destroy it. However, if you create it on the heap the compiler has no kno wledge of its lifetime. In a Ianguage like C++, you must determine programmatically when to destroy the
外文出处：Maijoor S. The Internal Control Explosion[J]. International Journal of Auditing, 2000, 4(1):101–109. 内部控制爆炸① 摘要：Power的1997版书以审计社会为主题的探讨使得审计活动在联合王国（英国）和北美得到扩散。由审计爆炸一同带动的是内部控制制度的兴起。审计已经从审计结果转向审计制度和内部控制，它已内部控制爆炸然成为公众对公司治理和审计监管政策的辩论主题。Power表示对什么是有效的内部控制各方说法不一。本人对内部控制研究方面有一个合理的解释。内部控制对非常不同概念的各个领域的会计进行探究，并研究如何控制不同水平的组织。因此，内部控制研究的各类之间的交叉影响是有限的，而且，许多内部会计控制是研究是再更宽广的公司治理问题的背景下进行的。所以，许多有关内部控制制度对公司治理的价值观点扔需要进行研究。 关键词：机构理论；公司治理；外部审计；内部审计；内部控制制度；管理控制 1 概述 Power的1997版书以审计社会为主题的探讨使得审计活动在联合王国（英国）和北美得到扩散。由审计爆炸一同带动的是内部控制制度的兴起。审计已经从审计结果转向审计制度和内部控制，它已然成为公众对公司治理和审计监管政策的辩论主题。例如，在最近的对于欧洲联盟内外部审计服务的内部市场形成的辩论中，监管建议建立关于内部控制和内部审计制度。虽然对有关内部控制的价值期望高，但Power表示对什么是有效的内部控制各方说法不一。本人对内部控制研究方面有一个合理的解释。内部控制是对非常不同概念的各个领域的会计进行探究，并研究如何控制不同水平的组织。因此，内部控制研究的各类之间的交叉影响是有限的，而且，许多内部会计控制是研究是再更宽广的公司治理问题的背景下进行的。所以，许多有关内部控制制度对公司治理的价值观点扔需要进行研究。 在审计和公司治理的公共政策辩论中，内部控制的概念越来越得到重视。公共越来①Maastricht Accounting and Auditing Research and Education Center (MARC), Faculty of Economics and Business Administration, Universiteit Maastricht, P.O. Box 616, 6200 MD Maastricht, The Netherlands s.maijoor@marc.unimaas.nl Fax: 31-43-3884876 Tel: 31-43-3883783
Advantages of Managed Code Microsoft intermediate language shares with Java byte code the idea that it is a low-level language witha simple syntax , which can be very quickly translated intonative machine code. Having this well-defined universal syntax for code has significant advantages. Platform independence First, it means that the same file containing byte code instructions can be placed on any platform; atruntime the final stage of compilation can then be easily accomplished so that the code will run on thatparticular platform. In other words, by compiling to IL we obtain platform independence for .NET, inmuch the same way as compiling to Java byte code gives Java platform independence. Performance improvement IL is actually a bit more ambitious than Java bytecode. IL is always Just-In-Time compiled (known as JIT), whereas Java byte code was ofteninterpreted. One of the disadvantages of Java was that, on execution, the process of translating from Javabyte code to native executable resulted in a loss of performance. Instead of compiling the entire application in one go (which could lead to a slow start-up time), the JITcompiler simply compiles each portion of code as it is called (just-in-time). When code has been compiled.once, the resultant native executable is stored until the application exits, so that it does not need to berecompiled the next time that portion of code is run. Microsoft argues that this process is more efficientthan compiling the entire application code at the start, because of the likelihood that large portions of anyapplication code will not actually be executed in any given run. Using the JIT compiler, such code willnever be compiled.
中小企业内部控制_外文参考文献 安徽工业大学毕业设计外文翻译 Private Enterprises of the intenal control issues Pulin Chang Economic Review. 2008, (5) Third, the promotion of private SMEs in the internal control system strategy (A) change management and business owners the concept of development. The majority of private small and medium enterprises in the family business, the success of these enterprises depends largely on internal control or entrepreneur leadership attention and level of implementation. Over the years, by traditional Chinese culture, business owners believe in Sincerity, fraternal loyalty permeate many aspects of enterprise management, strengthen internal controls that will affect the organization the members of distrust, resulting in internal control. Many private business owners that rely on business to do business benefits out of, rather than out of the internal financial management control; that the market is the most important internal control will be bound himself and staff development. Understanding of the bias, so that these leaders neglected the internal control system on the production and operation activities. Internal control can really become the leader of the internal needs of enterprise internal control system is the key to whether a mere formality. The internal control to make the internal needs of the enterprise depends largely on two points: First, determine
本科毕业设计（论文）中英文对照翻译 院（系部）电气工程与自动化 专业名称电子信息工程 年级班级 04级7班 学生姓名 指导老师
Infrared Remote Control System Abstract Red outside data correspondence the technique be currently within the scope of world drive extensive usage of a kind of wireless conjunction technique,drive numerous hardware and software platform support. Red outside the transceiver product have cost low, small scaled turn, the baud rate be quick, point to point SSL, be free from electromagnetism thousand Raos etc.characteristics, can realization information at dissimilarity of the product fast, convenience, safely exchange and transmission, at short distance wireless deliver aspect to own very obvious of advantage.Along with red outside the data deliver a technique more and more mature, the cost descend, red outside the transceiver necessarily will get at the short distance communication realm more extensive of application. The purpose that design this system is transmit cu stomer’s operation information with infrared rays for transmit media, then demodulate original signal with receive circuit. It use coding chip to modulate signal and use decoding chip to demodulate signal. The coding chip is PT2262 and decoding chip is PT2272. Both chips are made in Taiwan. Main work principle is that we provide to input the information for the PT2262 with coding keyboard. The input information was coded by PT2262 and loading to high frequent load wave whose frequent is 38 kHz, then modulate infrared transmit dioxide and radiate space outside when it attian enough power. The receive circuit receive the signal and demodulate original information. The original signal was decoded by PT2272, so as to drive some circuit to accomplish
Real-time interactive optical micromanipulation of a mixture of high- and low-index particles Peter John Rodrigo, Vincent Ricardo Daria and Jesper Glückstad Optics and Plasma Research Department, Ris? National Laboratory, DK-4000 Roskilde, Denmark jesper.gluckstad@risoe.dk http://www.risoe.dk/ofd/competence/ppo.htm Abstract: We demonstrate real-time interactive optical micromanipulation of a colloidal mixture consisting of particles with both lower (n L < n0) and higher (n H > n0) refractive indices than that of the suspending medium (n0). Spherical high- and low-index particles are trapped in the transverse plane by an array of confining optical potentials created by trapping beams with top-hat and annular cross-sectional intensity profiles, respectively. The applied method offers extensive reconfigurability in the spatial distribution and individual geometry of the optical traps. We experimentally demonstrate this unique feature by simultaneously trapping and independently manipulating various sizes of spherical soda lime micro- shells (n L≈ 1.2) and polystyrene micro-beads (n H = 1.57) suspended in water (n0 = 1.33). ?2004 Optical Society of America OCIS codes: (140.7010) Trapping, (170.4520) Optical confinement and manipulation and (230.6120) Spatial Light Modulators. References and links 1. A. Ashkin, “Optical trapping and manipulation of neutral particles using lasers,” Proc. Natl. Acad. Sci. USA 94, 4853-4860 (1997). 2. K. Svoboda and S. M. Block, “Biological applications of optical forces,” Annu. Rev. Biophys. Biomol. Struct. 23, 247-285 (1994). 3. D. G. Grier, “A revolution in optical manipulation,” Nature 424, 810-816 (2003). 4. M. P. MacDonald, G. C. Spalding and K. Dholakia, “Microfluidic sorting in an optical lattice,” Nature 426, 421-424 (2003). 5. J. Glückstad, “Microfluidics: Sorting particles with light,” Nature Materials 3, 9-10 (2004). 6. A. Ashkin, “Acceleration and trapping of particles by radiation-pressure,”Phys. Rev. Lett. 24, 156-159 (1970). 7. A. Ashkin, J. M. Dziedzic, J. E. Bjorkholm and S. Chu, “Observation of a single-beam gradient force optical trap for dielectric particles,” Opt. Lett. 11, 288-290 (1986). 8. K. Sasaki, M. Koshioka, H. Misawa, N. Kitamura, and H. Masuhara, “Optical trapping of a metal particle and a water droplet by a scanning laser beam,” Appl. Phys. Lett. 60, 807-809 (1992). 9. K. T. Gahagan and G. A. Swartzlander, “Trapping of low-index microparticles in an optical vortex,” J. Opt. Soc. Am. B 15, 524-533 (1998). 10. K. T. Gahagan and G. A. Swartzlander, “Simultaneous trapping of low-index and high-index microparticles observed with an optical-vortex trap,” J. Opt. Soc. Am. B 16, 533 (1999). 11. M. P. MacDonald, L. Paterson, W. Sibbett, K. Dholakia, P. Bryant, “Trapping and manipulation of low-index particles in a two-dimensional interferometric optical trap,” Opt. Lett. 26, 863-865 (2001). 12. R. L. Eriksen, V. R. Daria and J. Glückstad, “Fully dynamic multiple-beam optical tweezers,” Opt. Express 10, 597-602 (2002), https://www.doczj.com/doc/001503075.html,/abstract.cfm?URI=OPEX-10-14-597. 13. P. J. Rodrigo, R. L. Eriksen, V. R. Daria and J. Glückstad, “Interactive light-driven and parallel manipulation of inhomogeneous particles,” Opt. Express 10, 1550-1556 (2002), https://www.doczj.com/doc/001503075.html,/abstract.cfm?URI=OPEX-10-26-1550. 14. V. Daria, P. J. Rodrigo and J. Glückstad, “Dynamic array of dark optical traps,” Appl. Phys. Lett. 84, 323-325 (2004). 15. J. Glückstad and P. C. Mogensen, “Optimal phase contrast in common-path interferometry,” Appl. Opt. 40, 268-282 (2001). 16. S. Maruo, K. Ikuta and H. Korogi, “Submicron manipulation tools driven by light in a liquid,” Appl. Phys. Lett. 82, 133-135 (2003). #3781 - $15.00 US Received 4 February 2004; revised 29 March 2004; accepted 29 March 2004 (C) 2004 OSA 5 April 2004 / Vol. 12, No. 7 / OPTICS EXPRESS 1417