[雙語翻譯]財務外文翻譯--組織管理內部控制和預防性財務控制的檢查

1、2300 英文單詞， 英文單詞，1.4 萬英文字符，中文 萬英文字符，中文 3800 字文獻出處： 文獻出處：Hurloiu L R , Burtea E , Preda B F . Organizing Inspections Regarding Managerial Internal Control and Preventive Financial Control[J]. Procedia Economics and Finance

2、, 2014, 16:275-280.Organizing Inspections Regarding Managerial Internal Control and Preventive Financial ControlL?cr?mioara-Rodica Hurloiu, Elena Burtea, Bianca-Florentina PredaAbstractThe control environment is the foun

3、dation of the whole system of internal control. It constitutes the basis of all other components of internal control. He sets the tone of the organization.It provides discipline and climate that influence the overall qua

4、lity of internal control. The control environment forms the basis for creating a vision and response to risks and controls from the staff of an organization. This paper presents the control environment that influence the

5、 way of establishing the strategy and objectives and how to structure control activities. The essence of any business is the people behind it - their individual tasks, including integrity, ethical values and competence -

6、 and the environment in which they work.Keywords: control environment, internal control, preventive financial control1. IntroductionManagement and control refers to the ability of individuals to understand and perform th

7、eir duties. Management's responsibility for activities lies in better use of the skills.An effective control environment is essential to allow other financial accounting management components, for example, risk manag

8、ement and control activities to function properly. Establishing a sustainable control environment requires management to a procedure of setting objectives and the objectives chosen to support and be consistent with the m

9、ission of the entity. Objectives must exist before management to identify potential risks that could affect their achievement.Following the objectives and risk assessment of the entity's control environment can chang

10、e. For example, the strategy can be adjusted to the opportunities that arose during the risk assessment or otherwise. Legislative changes and other external conditions, such as new information technologies, are other exa

11、mples of changing control environment.At the start of system implementation in accordance with national standards of financial accounting management control in the public sector, a well-conducted evaluation of existing c

12、ontrol environment is essential. This assessment should focus on issues that have a real impact on the establishment and achievement of the objectives of the institution and where risks may appear essential - components

13、of the control environment.2. Accounting ManagementAccounting management focuses on managerial control to internal control. Managerial control is the organization's policies and procedures used to ensure that:a. Prog

14、rams achieve their intended results;b. Resources used for the programs are consistent with the goals and objectives entity;c. Programs are protected against fraud and mismanagement;d. Information is obtained in time, mai

15、ntained, reported and used for decision making.Responsibility to establish and monitor the management of the management control system is 3.1. Raising awarenessAwareness of the importance of financial accounting manageme

16、nt needs to be strengthened in all entities, especially, it is important for managers. Round tables, conferences, communication are tools for raising awareness. These activities must be supported by the Central Harmoniza

17、tion Unit of the Ministry of Finance.3.2. TrainingTraining on the implementation of financial accounting management could include the following:? The concept and principles of financial accounting management,? The role a

18、nd responsibilities of persons involved in financial accounting management,? Setting objectives (strategic and operational) and performance indicators (results),? Risk Management and organization of control,? Documentati

19、on of processes,? The benefits and role of internal audit.The training should be based on an analysis of training needs to be appropriate and coordinated plans and programs developed by the Ministry of Finance.4. Organiz

20、ing financial accounting managementThe organizing and operation of the financial accounting management in an entity is that of being adjusted according to their specific needs and circumstances. However, the following tw

21、o stages are identified:4.1. Preparation phaseFinancial accounting management organization starts with the following training activities:? Appointment of a Coordinator of financial accounting management;? Establishment o

22、f a working group, led by financial accounting management coordinator responsible for organizing and initial implementation of financial accounting management;? Development by the Working Group, an Action Plan for the im

23、plementation of financial accounting management.4.2. The implementation phaseHaving made the conditions of organization and preparation steps, the organization of financial accounting management continues with the follow

24、ing activities:? Assessing the current system and identify gaps financial accounting management;? Establishing the mission, strategic objectives and operational;? Implementation of risk management;? Evaluation of the con

25、trol;? Basic process documentation;? Establish a system of information, communication and internal documentation.These activities should not be viewed separately, but as interconnected activities. It is essential that al

26、l be part of the Action Plan, some of these may already exist within the entity and to have proper functionality. These issues / factors have to be considered by the Working Group during the preparation of the Action Pla

27、n for implementation of financial accounting management, (Burtea, E., Hurloiu, L.R., 2013).5. Detailed Financial Accounting Management Organization5.1. Stages of trainingAppointment of a Coordinator of financial accounti