内部控制外文文献及翻译.doc

中文4500字
本科生毕业设计(论文)
外文原文及译文
所在系管理系
学生姓名郭淼
专业会计学
班级学号
指导教师
2013年6月
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 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 anization, each business through the normal functioning of other individuals or departments for cross-examination or cross-control. designing effective internal check to ensure that all businesses 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 e 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 cross-examination or cross-control. In general, the implementation of internal check function can be roughly divided into the following four categories: phy