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1、外文翻譯InternalControlGuidance:NotJustaSmallMatterMaterialSource:JournalofAccountancyMar2007Auth:LarryERittenbergFrankMartenslesELesManagersofsmallerbusinessesneedtodesignimplementaneffectivesystemofinternalcontroloverfinan

2、cialreptinginacostbeneficialway.TohelpachievethistheCommitteeofSponsingganizationsoftheTreadwayCommission(COSO)hasprovidedguidancetosmallerbusinessesinitspublicationInternalControlOverFinancialRepting—GuidancefSmallerPub

3、licCompanies.TheguidanceencouragesCPAstowkwithganizationstoimplementcontrolsthatarefundamentalbuildingblockstosuccess.Effectiveinternalcontroloverfinancialreptingincludingmanagement’sunderstingdesignimplementationmonitin

4、gshouldbeviewedasanimptantbusinessfunction.OftenlostinthedebateoverthecostsassociatedwithSarbanesOxleysection404isthesignificantnumberofsmallerbusinessesthatfailoftenbecausetheydonothavegoodbusinessplansdonotidentifycont

5、rolrisks.Researchshowsthatastrongcommitmenttointernalcontrolisamatterofcompanypriitynotamatterofresources.ThisguidancewillhelpCPAsinindustryinpublicpractice.CPAsinmanagementwillfinditusefulinimplementingevaluatinginterna

6、lcontrol.CPAsinpublicpracticewillfinditusefulinassessinginternalcontroloverfinancialreptingidentifyingthetypesofcontrolstypicallyfoundinsmallerbusinesses.QUALIFICATIONREQUIREMENTSTheguidanceisdrawnfromthe1992COSOInternal

7、Control—IntegratedFramewk(ICFramewk)whichitclarifiesbutdoesnotextendreplace.Focusingonthechallengesfacedbysmallerbusinessestheguidanceexplicitlyaddressesissuesrelatedto:1.Segregatingaccountingduties.2.Developingeffective

8、boardsauditcommittees.receivestimelyrelevantreptsthatfacilitateeffectiveinvestigationdecisionmaking.6.Monitstheeffectivenessofitsinternalcontrolsystem.Theobjectiveofinternalcontroloverfinancialreptingistoachievereliablef

9、inancialrepting.Management’sannualassessmentofinternalcontroleffectivenessshouldbebasedinlargepartonthemonitingofcontroleffectiveness.Thatmonitingshouldalsoincpateasystematicprocesstoidentifyemergingrisksofmisstatementso

10、thatthedesignoftheinternalcontrolsystemiscontinuouslyimprovedtomitigatenewrisks.MANAGEMENTASSESSMENTOFINTERNALCONTROLManybusinesseshaveviewedtheassessmentofinternalcontroloverfinancialreptingasaseparatetaskfrommanagingth

11、eirdaytodayactivities.Byallowingthesetwoareastoconvergemanagementwillattaingreaterefficiencies.Thismayoccurthroughgreaterrelianceonmonitingactivitieswithinacompanythroughthereengineeringofcurrentprocesses.Managementcanob

12、tainsignificantefficienciesifitintegratesmonitingactivitiesacrossitsfinancialreptingprocessesratherthanthinkingofitssection404assessmentasaseparateprocessontopoftheICFramewk.Thismayprovidemanagementwithsufficientassessme

13、ntevidenceofwhetheritssystemofinternalcontroliseffectiveovertime.TheCOSOboardsupptingtaskfcereviewednumeroussmallercompaniesbothpublicnonpublicfexamplesofgoodinternalcontrol.ThatreviewunderscedafundamentalCOSOviewpointth

14、atmanagementjudgmentisimptant.Managementshouldbeempoweredtochoosethebestsetofcontrolsbecauseitisinthebestpositiontodecidebecausecontrolneedswillchangeovertime.Theguidanceidentifiesthreefactstoconsiderwhenchoosingacontrol

15、.Itshould:1.Reducerisktoanacceptablelevel.2.Becosteffective.3.ContributetotheeffectivenessofonemeofthefivecomponentsofeffectiveinternalcontrolintheCOSOInternalControl—IntegratedFramewk.Volume3oftheguidanceincludestemplat

16、esfapproachingthecontroldecision.ManyarepresentedinaquestionnairefmarebasedonthefundamentalprinciplesofcontroldiscussedinVolume2.ThetemplatesareavailablewiththepurchaseoftheguidanceasadownloadinMicrosoftWdsotheycanbetail

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