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1、 内部控制透视：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
2、 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. 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。It comprises the plans, methods, a
3、nd procedures used to meet missions, goals, and objectives and, in doing so, support performance-based management. 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。Internal Control which is equal with management control helps managers achieve desired results through effective stewardship of resources. Inte
4、rnalcontrols should reduce the risks associatedwith undetected errors or irregularities, butdesigning and establishing effective 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 o
5、f internal controls are discussed. 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。 Keywords : Internal Control, management controls, Control Environment, Control Activities, Monitoring 关键词 ：内部控制，管理控制，控制环境，控制活动，监督 1. 1、
6、 Introduction 介绍 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 greatcontrol over his/her organization. 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。 Control is theac
7、tivity of managing or exerting controlover something. The emergence and developmentof systematic thoughts in recent decaderequired a new attention to business resource and control over this wealth. 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。 One of the hot topic a boutcontrols over busine
8、ss 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控制成本效益。 Internal Controls serve as the firstline 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
9、 by the management for the smooth running of business; it includes internal cheek, internal audit and other forms of controls. 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。 COSOdescribe Internal Control as follow. Internalcontrols are the methods empl
10、oyed to help ensure the achievement of an objective. 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。 In accounting and organizational theory,Internal control is defined as a process effectedby an organizations structure, work andauthority flows, people and management information systems, designed to help the or
11、ganization accomplish specific goals or objectives.It is a means by which an organizationsresources are directed, monitored, and measured. It plays an important role in preventing and detecting fraud andprotecting the organizations resources, bothphysical (eg, machinery and property) and intangible
12、(eg, reputation or intellectual property such as trademarks).At the organizational level, internal controlobjectives relate 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，内部控制是指或目标目标的过
13、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。 At the specific transaction level, internal controlrefers to the actions taken to achievea specific objective (eg, how to en
14、surethe organizations payments to third partiesare for valid services rendered.) Internalcontrol procedures reduce process variation,leading to more predictable outcomes. 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。 Internal controls within business e
15、ntities are called also business controls. They are tools used by managers everyday. 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。 * Writing procedures to encourage compliance,locking your office to discourage theft,and reviewing your monthly statement ofaccount to verify transactions are commoninternal controls
16、 employed to achievespecific objectivAllmanagers use internal controls to helpassure that their units operate accordingto plan, and the methods they use-policies, procedures, organizational design, and physicalbarriers-constitute. 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。 Interna
17、l control is a combination of the following ： 内部控制是对以下组合 ： 1. 1、 Financial controls, and 财务控制 2. 2、 Other controls 其他控件 Accordingto 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
18、assist in achieving management objective of ensuring as far as possible the orderly and efficient conduct of its business 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 ti
19、mely preparation of reliablefinancial information, the system of internalcontrol extends beyond those matters whichrelate to the function of accounting system. 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
20、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 businessfor 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
21、控制和其他控制。 Financial controls: 财务控制： - Controls for recording accounting transactions properly. -控制交易的会计记录正确。 - Controls for proper safe guarding company assets like cash stock bank debtor etc -控制适当的安全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. -早期发现和预防错误和舞弊。 - Properly an
22、d 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 maximize profit and minimize cost. -以利润最大化和成本最小化。 Other controls: Other controls include the following: 其他控制：其它控制包括以下内容： Quality controls. 质量控制。 Control over raw materials. 控制原材料。 Co
23、ntrol over finished products. 控制成品。 Marketing control, etc 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
24、，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
25、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. 8、Limitations of an Entitys Internal Control 限制实体的内部控制 Internalcontrol, no matter how
26、well designed andoperated, can provide only reasonable assuranceof achieving an entitys control objectives.The likelihood 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 inter
27、nal controlcan occur because of human failures such as simple errors or mistakes. For example, errorsmay occur in designing, 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， maintaining,or monitoring automated controls. If anentitys IT
28、 personnel do not completelyunderstand how an order entry system processessales transactions, they may erroneously design changesto the system to process sales fora new line of products. 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。
29、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。 Additionally, controls, whether 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 in
30、to side agreements with customers that alter the terms and conditions of the entitysstandard sales contract in ways that would preclude revenue recognition. 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。 Inter
31、nal control is influenced by thequantitative and qualitative estimates and judgmentsmade by management in evaluating the cost-benefitrelationship of an entitys internalcontrol. The cost of an entitys internal controlshould not exceed the benefits thatare expected to be derived. Although thecost-bene
32、fit relationship is a primary criterionthat should be considered in designinginternal control, the precise measurement of costs andbenefits usually is not possible. 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。 Custom, culture, an
33、d the corporate governance system mayinhibit fraud, but they are not absolutedeterrents. An effective control environment, 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。一个有效的控制环境，也可能有助于减少欺诈风险。 For example, an effectiveboard of directors, audit committee, andinternal audit fun
34、ction 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可以限制管理层的不当行为。 Alternatively, the control environment may reduce the effectiveness of other components. Forexample, when the nature of management incentives increases the risk of materialmisstatement of financial statements,
35、 the effectiveness of control activities may be reduced. 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. 9、权衡风险与控制 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影响的组织。 The primary categories of risk are errors, omissions, d
36、elay 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 reasonab
37、le assurance” can be attained. As it relates to financial and compliance goals, being out of balance can cause the following problems: 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： Excessive controls 过度管制Exc
38、essive controls 过度管制Loss of assets, donor or grants 资产损失，捐赠或资助Increased bureaucracy 增加官僚Poor business decisions 可怜的商业决策Reduced productivity 生产率下降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
39、无活动In order to achieve a balance between risk and controls, internal controls should be proactive, value-added, and cost-effective and address exposure to risk. 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. 11、结论 The concept of internal control and its aspects in any organization is so important, th
40、erefore understanding the components and standards of internal controls should be attend by management. 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。 Internal Control is a major part of managing an organization. 内部控制是一个组织管理的重要组成部分。 Internal control is an accounting procedure or system designed to pro
41、mote efficiency or assure the implementation of a policy or safeguard assets or avoid fraud and error. 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。 According to custom definition, Internal Control is a process affected by an entitys board of directors, management and other personnel designed to pro
42、vide reasonable assurance regarding the achievement of objectives in the following categories namely. 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。 The major factors ofinternal control are Control environment, Risk assessment, Controlactivities, Information and communication, Monit
43、oring. 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。 This article reviews the main standards and principles of internal control and 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。 英语原文:The necessity of control in new variable business enviro
44、nment is not latent for any person and managementas a response factor for stockholdersand another should implement a greatcontrol 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, I
45、ranBarak Jamshedy-NavidFaculty Member of Islamic Azad University, Kerman-shah, IranAbstract: 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
46、 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
47、 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 Co
