內(nèi)部控制-整體框架【外文翻譯】

1、本科畢業(yè)論文（設(shè)計(jì)）外文翻譯原文：原文：InternalControl–IntegratedFramewkRisksTheprocessofidentifyinganalyzingriskisanongoingiterativeprocessisacriticalcomponentofaneffectiveinternalcontrolsystem.Managementsmustfocuscarefullyonrisksatalllev

2、elsoftheentitytakethenecessaryactionstomanagethem.RiskIdentificationAnentity’sperfmancecanbeatriskduetointernalexternalfacts.Thesefactsinturncanaffecteitherstatedimpliedobjectives.Riskincreasesasobjectivesincreasinglydif

3、ferfrompastperfmance.Inanumberofareasofperfmanceanentityoftendoesnotsetexplicitentitywideobjectivesbecauseitconsidersitsperfmancetobeacceptable.Althoughtheremightnotbeanexplicitwrittenobjectiveinthesecircumstancesthereis

4、animpliedobjectiveof“nochange”“asis.”Thisdoesnotmeanthatanimpliedobjectiveiswithouteitherinternalexternalrisk.Fexampleanentitymightviewitsservicetocustomersasacceptableyetduetoachangeinacompetit’spracticesitsserviceasvie

5、wedbyitscustomersmightdeteriate.Regardlessofwhetheranobjectiveisstatedimpliedanentity’sriskassessmentprocessshouldconsiderrisksthatmayoccur.Itisimptantthatriskidentificationbecomprehensive.Itshouldconsiderallsignificanti

6、nteractions—ofgoodsservicesinfmation—betweenanentityrelevantexternalparties.Theseexternalpartiesincludepotentialcurrentsuppliersinvestscreditsshareholdersemployeescustomersbuyersintermediariescompetitsaswellaspublicbodie

7、snewsmedia.●Anunassertiveineffectiveboardauditcommitteecanprovideopptunitiesfindiscretions.Manytechniqueshavebeendevelopedtoidentifyrisks.Themajity—particularlythosedevelopedbyinternalexternalauditstodeterminethescopeoft

8、heiractivities—involvequalitativequantitativemethodstopriitizeidentifyhigherriskactivities.Otherpracticesinclude:periodicreviewsofeconomicindustryfactsaffectingthebusinesssenimanagementbusinessplanningconferencesmeetings

9、withindustryanalysts.Risksmaybeidentifiedinconnectionwithshtlongrangefecastingstrategicplanning.Whichmethodsanentitystoidentifyrisksisnotparticularlyimptant.Whatisimptantisthatmanagementconsiderscarefullythefactsthatmayc

10、ontributetoincreaserisk.Somefactstoconsiderinclude:pastexperiencesoffailuretomeetobjectivesqualityofpersonnelchangesaffectingtheentitysuchascompetitionregulationspersonnelthelikeexistenceofgeographicallydistributedpartic

11、ularlyfeignactivitiessignificanceofanactivitytotheentitycomplexityofanactivity.Toillustrateanimpterofapparelfootwearestablishedanentitywideobjectiveofbecominganindustryleaderinhighqualityfashionmerchise.Risksconsideredat

12、theentitywidelevelincluded:supplysourcesincludingthequalitynumberstabilityoffeignmanufacturersexposurestofluctuationsinthevalueoffeigncurrenciestimelinessofreceivingshipmentseffectofdelaysincustomsinspectionsavailability

13、reliabilityofshippingcompaniescostslikelihoodofinternationalhostilitiestradeembargoespressuresfromcustomersinveststoboycottdoingbusinessinafeigncountrywhosegovernmentadoptsunacceptablepolicies.Thesewereinadditiontothemeg

14、enericrisksconsideredsuchastheimpactofadeteriationineconomicconditionsmarketacceptanceofproductsnewcompetitsintheentity’smarketchangesinenvironmentalregulatylawsregulations.Identifyingexternalinternalfactsthatcontributet