Fraud in Businesses and Internal Control System

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控制程序

Control Procedures
第四章：内部控制
Section D: Internal Controls
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第一节：风险评估、控制和风险管理
Topic 1: Risk Assessment, Controls, and Risk Management
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风险

Risk
风险 – 暴露于某种情况的敞口，增加损失的可能性 风险 – P(t) ×P(f) ×（损失金额） 最小化风险 – 预防威胁发生，增加系统控制和保险 影响风险的因素 – 独立检查的频率，控制方法的足够程度、 沟通的足够程度，执行控制的一贯性，资产的访问限制或 物理控制 Risk – exposure to circumstance, increase likelihood of loss, Risk = P(t) × P(f) ×(Amount of Loss) Minimize risks – preventing threats from occurring, increasing system controls, insuring. Factors affecting risk – frequency of independent check, adequacy of controls methods, adequacy of communication, consistency of enforcement of control, limit access to or physical control of asset

Effective Control Principles
Control principle – internal control feature, protect a firm’s assets and ensure data is reliable Compatibility principle – in harmony with organizational and human factors of the business Flexibility principle – flexible enough to allow the volume of transaction to grow and changes to be made Cost-benefit principle - benefits must be greater than the system’s costs, both tangible or intangible 8

经济金融术语中英文对照D (2)E (3)F (3)G (5)J (8)K (10)L (11)M (12)N (13)P (13)Q (14)R (15)W (15)X (16)Y (18)Z (19)D打白条 issue IOU大额存单 certificate of deposit（CD）大额提现 withdraw deposits in large amounts大面积滑坡 wide-spread decline大一统的银行体制（all-in-one）mono-bank system呆账（请见“坏账”） bad loans呆账准备金 loan loss reserves（provisions）呆滞贷款 idle loans贷款沉淀 non-performing loans贷款分类 loan classification贷款限额管理 credit control;to impose credit ceiling贷款约束机制 credit disciplinary（constraint）mechanism代理国库 to act as fiscal agent代理金融机构贷款 make loans on behalf of other institutions 戴帽贷款 ear-marked loans倒逼机制 reversed transmission of the pressure for easing monetary condition道德风险 moral hazard地区差别 regional disparity第一产业 the primary industry第二产业 the secondary industry第三产业 the service industry;the tertiary industry 递延资产 deferrable assets订货不足 insufficient orders定期存款 time deposits定向募集 raising funds from targeted sources东道国（请见“母国”） host country独立核算 independent accounting短期国债 treasury bills对冲操作 sterilization operation;hedging对非金融部门债权 claims on non-financial sector多种所有制形式 diversified ownershipE恶性通货膨胀 hyperinflation二级市场 secondary marketF发行货币 to issue currency发行总股本 total stock issue法定准备金 required reserves;reserve requirement法人股 institutional shares法人股东 institutional shareholders法治 rule of law房地产投资 real estate investment放松银根 to ease monetary policy非现场稽核 off-site surveillance（or monitoring）非银行金融机构 non-bank financial institutions非赢利性机构 non-profit organizations分税制 assignment of central and local taxes;tax assignment system分业经营segregation of financial business （services）;division of business scope based on the type of financial institutions风险暴露（风险敞口） risk exposure风险管理 risk management风险意识 risk awareness风险资本比例 risk-weighted capital ratios风险资本标准 risk-based capital standard服务事业收入 public service charges;user's charges扶贫 poverty alleviation负增长 negative growth复式预算制double-entry budgeting;capital and current budgetary accountG改革试点 reform experimentation杠杆率 leverage ratio杠杆收购 leveraged buyout高息集资 to raise funds by offering high interest个人股 non-institutional shares根本扭转 fundamental turnaround（or reversal）公开市场操作 open market operations公款私存 deposit public funds in personal accounts公用事业 public utilities公有经济 the state-owned sector;the public sector公有制 public ownership工业成本利润率 profit-to-cost ratio工业增加值 industrial value added供大于求 supply exceeding demand;excessive supply鼓励措施 incentives股份合作企业 joint-equity cooperative enterprises股份制企业 joint-equity enterprises股份制银行 joint-equity banks固定资产贷款 fixed asset loans关税减免 tariff reduction and exemption关税减让 tariff concessions关税优惠 tariff incentives;preferential tariff treatment规范行为 to regularize（or standardize）…behavior规模效益 economies of scale国计民生 national interest and people's livelihood国家对个人其他支出 other government outlays to individuals 国家风险 country risk国际分工 international division of labor国际收支 balance of payments国有独资商业银行 wholly state-owned commercial banks国有经济（部门） the state-owned（or public）sector国有企业 state-owned enterprises（SOEs）国有制 state-ownership国有资产流失 erosion of state assets国债回购 government securities repurchase国债一级自营商 primary underwriters of government securities 过度竞争 excessive competition过度膨胀 excessive expansionH合理预期 rational expectation核心资本 core capital合资企业 joint-venture enterprises红利 dividend宏观经济运营良好 sound macroeconomic performance宏观经济基本状况 macroeconomic fundamentals宏观调控 macroeconomic management（or adjustment）宏观调控目标 macroeconomic objectives（or targets）坏账 bad debt还本付息 debt service换汇成本unit export cost;local currency cost of export earnings汇兑在途 funds in float汇兑支出 advance payment of remittance by the beneficiary's bank汇率并轨 unification of exchange rates活期存款 demand deposits汇率失调 exchange rate misalignment混合所有制 diversified（mixed）ownership货币政策态势 monetary policy stance货款拖欠 overdue obligations to suppliers过热J基本建设投资 investment in infrastructure基本经济要素 economic fundamentals基本适度 broadly appropriate基准利率 benchmark interest rate机关团体存款 deposits of non-profit institutions机会成本 opportunity cost激励机制 incentive mechanism积压严重 heavy stockpile;excessive inventory挤提存款 run on banks挤占挪用 unwarranted diversion of（financial）resources（from designated uses）技改投资 investment in technological upgrading技术密集型产品 technology-intensive product计划单列市 municipalities with independent planning status 计划经济 planned economy集体经济 the collective sector加大结构调整力度 to intensify structural adjustment加工贸易 processing trade加快态势 accelerating trend加强税收征管稽查 to enhance tax administration加权价 weighted average price价格放开 price liberalization价格形成机制 pricing mechanism减亏 to reduce losses简化手续 to cut red tape;to simplify（streamline）procedures 交投活跃 brisk trading缴存准备金 to deposit required reserves结构扭曲 structural distortion结构失调 structural imbalance结构性矛盾突出 acute structural imbalance结构优化 structural improvement（optimization）结汇、售汇 sale and purchase of foreign exchange金融脆弱 financial fragility金融动荡 financial turbulence金融风波 financial disturbance金融恐慌 financial panic金融危机 financial crisis金融压抑 financial repression金融衍生物 financial derivatives金融诈骗 financial fraud紧缩银根 to tighten monetary policy紧缩政策 austerity policies;tight financial policies经常账户可兑换 current account convertibility经济特区 special economic zones（SEZs）经济体制改革 economic reform经济增长方式的转变 change in the main source of economic growth（from investment expansion to efficiency gains）经济增长减速 economic slowdown;moderation in economic growth 经济制裁 economic sanction经营自主权 autonomy in management景气回升 recovery in business activity境外投资 overseas investment竞争加剧 intensifying competition局部性金融风波 localized（isolated）financial disturbance 迹象 signs of overheatingK开办人民币业务 to engage in RMB business可维持（可持续）经济增长 sustainable economic growth可变成本 variable cost可自由兑换货币 freely convertible currency控制现金投放 control currency issuance扣除物价因素 in real terms;on inflation-adjusted basis库存产品 inventory跨国银行业务 cross-border banking跨年度采购 cross-year procurement会计准则 accounting standardL来料加工 processing of imported materials for export离岸银行业务 off-shore banking（business）理顺外贸体制 to rationalize foreign trade regime利率杠杆的调节作用 the role of interest rates in resource allocation利润驱动 profit-driven利息回收率 interest collection ratio联行清算 inter-bank settlement连锁企业 franchise（businesses）;chain businesses良性循环 virtuous cycle两极分化growing income disparity;polarization in income distribution零售物价指数 retail price index（RPI）流动性比例 liquidity ratio流动资产周转率/流通速度 velocity of liquid assets流动资金贷款 working capital loans流通体制 distribution system流通网络 distribution network留购（租赁期满时承租人可购买租赁物） hire purchase垄断行业 monopolized industry（sector）乱集资 irregular（illegal）fund raising乱收费 irregular（illegal）charges乱摊派 unjustified（arbitrary）leviesM买方市场 buyer's market卖方市场 seller's market卖出回购证券 matched sale of repo贸易差额 trade balance民间信用 non-institutionalized credit免二减三 exemption of income tax for the first two years ofmaking profit and 50% tax reduction for thefollowing three years明补 explicit subsidy明亏 explicit loss名牌产品 brand products母国（请见“东道国”） home countryN内部控制 internal control内部审计 internal audit内地与香港 the mainland and Hong Kong内债 domestic debt扭亏为盈 to turn a loss-making enterprise into a profitable one扭曲金融分配 distorted allocation of financial resources 农副产品采购支出 outlays for agricultural procurement农村信用社 rural credit cooperatives（RCCs）P泡沫效应 bubble effect泡沫经济 bubble economy培育新的经济增长点 to tap new sources of economic growth 片面追求发展速度 excessive pursuit of growth平衡发展 balanced development瓶颈制约 bottleneck（constraints）平稳回升 steady recovery铺底流动资金 initial（start-up）working capital普遍回升 broad-based recovery配套改革 concomitant（supporting）reforms配套人民币资金 lQ企业办社会 enterprises burdened with social responsibilities 企业集团战略 corporate group strategy企业兼并重组 company merger and restructuring企业领导班子 enterprise management企业所得税 enterprise（corporate）income tax企业效益 corporate profitability企业资金违规流入股市 irregular flow of enterprise funds into the stock market欠税 tax arrears欠息 overdue interest强化税收征管 to strengthen tax administration强制措施 enforcement action翘尾因素 carryover effect切一刀 partial application清理收回贷款 clean up and recover loans（破产）清算 liquidation倾斜政策 preferential policy区别对待 differential treatment趋势加强 intensifying trend全球化 globalization权益回报率 returns on equity（ROE）缺乏后劲 unsustainable momentumR绕规模贷款 to circumvent credit ceiling人均国内生产总值 per capita GDP人均收入 per capita income人民币升值压力 upward pressure on the Renminbi（exchange rate）认缴资本 subscribed capital软贷款 soft loans软预算约束 soft budget constraint软着陆 soft landingocal currency funding of…W外部审计 external audit外国直接投资 foreign direct investment （FDI）外汇储备 foreign exchange reserves外汇调剂 foreign exchange swap外汇占款 the RMB counterpart of foreign exchange reserves;the RMB equivalent of offcial foreign exchange holdings外向型经济 export-oriented economy外债 external debt外资企业 foreign-funded enterprises完善现代企业制度 to improve the modern enterprise system 完税凭证 tax payment documentation违法经营 illegal business委托存款 entrusted deposits稳步增长 steady growth稳健的银行系统 a sound banking system稳中求进 to make progress while ensuring stability无纸交易 book-entry（or paperless/scriptless）transaction 物价监测 price monitoringX吸纳流动性 to absorb liquidity稀缺经济 scarcity economy洗钱 money laundering系统内调度 fund allocation within a bank系统性金融危机 systemic financial crisis下岗工人 laid-off employees下游企业 down-stream enterprises现场稽核 on-site examination现金滞留（居民手中） cash held outside the banking system 乡镇企业 township and village enterprises（TVEs）消费物价指数 consumer price index（CPI）消费税 excise（consumption）tax消灭财政赤字to balance the budget;to eliminate fiscal deficit销货款回笼 reflow of corporate sales income to the banking system销售平淡 lackluster sales协议外资金额 committed amount of foreign investment新经济增长点 new sources of economic growth新开工项目 new projects;newly started projects新增贷款 incremental credit; loan increment; credit growth; credit expansion新增就业位置 new jobs;new job opportunities信贷规模考核 review the compliance with credit ceilings信号失真 distorted signals信托投资公司 trust and investment companies信息不对称 information asymmetry信息反馈 feedback（information）信息共享系统 information sharing system信息披露 information disclosure信用扩张 credir expansion信用评级 credit rating姓“资”还是姓“社”pertaining to socialism or capitalism;socialist orcaptialist行政措施 administrative measures需求膨胀 demand expansion; excessive demand虚伪存款 window-dressing deposits削减冗员 to shed excess labor force寻租 rent seeking迅速反弹 quick reboundY养老基金 pension fund一刀切universal application;non-discretionary implementation一级市场 primary market应收未收利息 overdue interest银行网点 banking outlets赢利能力 profitability营业税 business tax硬贷款（商业贷款） commercial loans用地审批 to grant land use right有管理的浮动汇率 managed floating exchange rate证券投资 portfolio investment游资（热钱） hot money有市场的产品 marketable products有效供给 effective supply诱发新一轮经济扩张 trigger a new round of economic expansion 逾期贷款 overdue loans;past-due loans与国际惯例接轨to become compatible with internationally accepted与国际市场接轨 to integrate with the world market预算外支出（收入） off-budget （extra-budgetary） expenditure （revenue）预调 pre-emptive adjustment月环比 on a month-on-month basis; on a monthly basisZ再贷款 central bank lending在国际金融机构储备头寸 reserve position in international financial institutions在人行存款 deposits at （with） the central bank在途资金 fund in float增加农业投入 to increase investment in agriculture增势减缓 deceleration of growth;moderation of growthmomentum增收节支措施revenue-enhancing and expenditure control measures增长平稳 steady growth增值税 value-added tax（VAT）涨幅偏高 higher-than-desirable growth rate;excessive growth 账外账 concealed accounts折旧 depreciation整顿 retrenchment;consolidation政策工具 policy instrument政策性业务 policy-related operations政策性银行 policy banks政策组合 policy mix政府干预 government intervention证券交易清算 settlement of securities transactions证券业务占款 funding of securities purchase支付困难 payment difficulty支付能力 payment capacity直接调控方式向 to increase the reliance on indirect policy instruments间接调控方式转变职能转换 transformation of functions职业道德 professional ethics指令性措施 mandatory measures指令性计划 mandatory plan;administered plan制定和实施货币政策 to conduct monetary policy;to formulate and implement monetary policy滞后影响 lagged effect中介机构 intermediaries中央与地方财政 delineation of fiscal responsibilities分灶吃饭重点建设 key construction projects;key investment project周期谷底 bottom（trough）of business cycle周转速度 velocity主办银行 main bank主权风险 sovereign risk注册资本 registered capital逐步到位 to phase in;phased implementation逐步取消 to phase out抓大放小 to seize the big and free the small（to maintain close oversight on the large state-ownedenterprises and subject smaller ones to market competition）专款专用 use of funds as ear-marked转贷 on-lending转轨经济 transition economy转机 turnaround转折关头 turning point准财政赤字 quasi-fiscal deficit准货币 quasi-money资本不足 under-capitalized资本充足率 capital adequacy ratio资本利润率 return on capital资本账户可兑换 capital account convertibility资不抵债 insolvent;insolvency资产负债表 balance sheet资产负债率liability/asset ratio;ratio of liabilities to assets资产集中 asset concentration资产贡献率 asset contribution factor资产利润率 return on assets （ROA）资产质量 asset quality资产组合 asset portfolio资金成本 cost of funding;cost of capital;financing cost资金到位 fully funded （project）资金宽裕 to have sufficient funds资金利用率 fund utilization rate资金缺口 financing gap资金体外循环 financial disintermediation资金占压 funds tied up自筹投资项目 self-financed projects自有资金 equity fund综合国力 overall national strength（often measured by GDP）综合效益指标 overall efficiency indicator综合治理 comprehensive adjustment（retrenchment）;over-haul 总成交额 total contract value总交易量 total amount of transactions总成本 total cost最后贷款人 lender of last resort。

医院内控评价报告范文英文回答：Hospital Internal Control Evaluation Report.Introduction:I recently conducted an evaluation of the internal control system in a hospital. The purpose of this evaluation was to assess the effectiveness of thehospital's internal control procedures and identify any areas that require improvement. In this report, I will provide an overview of my findings and recommendations.Findings:During my evaluation, I found that the hospital has implemented several internal control measures to safeguard its assets and ensure compliance with regulations. For example, the hospital has established a segregation ofduties policy, where different employees are assigned specific responsibilities to prevent any one person from having too much control over a process. This helps to minimize the risk of fraud or errors.Furthermore, the hospital has implemented a strong system of checks and balances. For instance, all financial transactions are reviewed and approved by multiple levels of management to ensure accuracy and prevent unauthorized activities. This helps to maintain the integrity of the hospital's financial records.Additionally, the hospital has invested in technology to enhance its internal control system. For example, it has implemented an electronic medical records system that allows for better tracking and monitoring of patient information. This helps to ensure the confidentiality and privacy of patient data.Recommendations:Based on my evaluation, I have identified a few areaswhere the hospital can further strengthen its internal control system.Firstly, I recommend that the hospital regularly conduct internal control training for all employees. This will help them understand their roles and responsibilities in maintaining internal control and reduce the risk of unintentional errors or non-compliance.Secondly, I suggest that the hospital conduct periodic risk assessments to identify any new or emerging risks. This will help them stay proactive in addressing potential vulnerabilities and adapting their internal control procedures accordingly.Lastly, I recommend that the hospital establish a system for monitoring and evaluating the effectiveness of its internal control measures. This can be done through regular internal audits or external assessments. By continuously evaluating and improving its internal control system, the hospital can ensure its ongoing effectiveness.Conclusion:In conclusion, the hospital has implemented several effective internal control measures to safeguard its assets and ensure compliance. However, there are still areas where improvements can be made. By implementing the recommendations provided in this report, the hospital can further enhance its internal control system and mitigate risks.中文回答：医院内控评价报告。

全篇小企业会计规定英文版Document Title: Small Business Accounting RegulationsSmall businesses must adhere to specific accounting regulations to ensure financial transparency and compliance with laws. These regulations help businesses maintain accurate records and make informed financial decisions.Importance of Accounting RegulationsAccounting regulations provide guidelines for small businesses to manage their finances effectively. By following these regulations, businesses can track their income, expenses, and overall financial health. This ensures transparency and helps prevent financial discrepancies.Components of Small Business Accounting Regulations1. Record Keeping: Small businesses must maintain detailed records of their financial transactions, including sales, expenses, and assets. This helps businesses track their financial performance and stay organized.2. Financial Reporting: Small businesses are required to prepare financial statements, such as income statements and balance sheets, to provide a clear overview of their financial position. These reports help businesses assess their profitability and financial stability.3. Tax Compliance: Small businesses must comply with tax regulations by accurately reporting their income and expenses to the relevant tax authorities. This ensures businesses pay the correct amount of taxes and avoid penalties.4. Internal Controls: Small businesses should establish internal controls to prevent fraud and ensure the accuracy of their financial records. This includes segregating duties, conducting regular audits, and implementing security measures.5. Compliance with Laws: Small businesses must comply with all relevant laws and regulations governing accounting practices. This includes following accounting standards and regulations set by regulatory bodies.ConclusionSmall business accounting regulations play a crucial role in ensuring financial transparency, accuracy, and compliance. By adhering to these regulations, businesses can make informed financial decisions, maintain credibility with stakeholders, and achieve long-term success.。