2023年全國碩士研究生考試考研英語一試題真題（含答案詳解+作文范文）_第1頁
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1、外文翻譯原文：原文：GettingProjectManager“BuyIn”fInternalControlsAreinternalcontrolsessentialtosoundbusinesspracticesYoubettheyaresaysthisauthwhocreditsUSACE’Simpressiveachievementofanunqualifiedauditopiniontoitsinternalcontrols.G

2、ettingprojectmanagersto“buyin“toimplementmaintaininternalcontrolsislikegettingthemtogotothedentalofficefaroutinecheckup.Projectmanagerslikemostpeoplehavemepressingdailypriitiesthangoingtothedentistwhentheyfeelfinebutthey

3、realizetheirpersonalhealthisatriskiftheyigneroutinecheckups.Similarlyprojectmanagersmaywanttoigneinternalcontrolsbutmustrealizethatigningthemputstheirganizationsatrisk.Thehealthofanganizationmustbeassessedcaredfinamanner

4、verysimilartoanindividualshealth.SinceacpateunderstingoftheimptanceofinternalcontrolstheriskassociatedwithpocontrolsisimperativetosuccesstheUnitedStatesArmyCpsofEngineers(USACE)hascreatedacultureofaccountabilitythatensur

5、esthatprojectmanagerscannotacceptmeriskthantheganizationcanaccept.TheUSACEachievedamaj“health“milestoneinfiscalyear(FY)2008receivingthefirsteverunqualifiedopinionffinancialstatementsissuedbyamajDepartmentofDefense(DoD)ac

6、tivity.ThisopinionontheUSACECivilWksfinancialstatementsvalidatedthattheirstatementswerefairlypresentedtheinternalcontrolssurroundingtheirfinancialprocesseswereeffective.“Understingtheimptanceofinternalcontrolstheriskasso

7、ciatewithpocontrolsisimperativetosuccess”IndividualshaveaskedwhetherUSACEcanmaintainthismomentumtheunqualifiedopinion—iftheganizationcouldslipinthefutureasotherpriitiesarepresentedresourcesbecomemestrained.Myresponseisth

8、attheunqualifiedopinionissustainableduetotheadditionalfocuspositiveimpactsthemajprocesstosuppttheirwk.USACEprojectmanagersundersttheimptanceofstronginternalcontrolsknowthatnoncomplianceisnotanoption.Wehavecreatedanenviro

9、nmentinwhichprojectmanagersmustbuyintointernalcontrols.TherearethreeprimaryreasonsfUSACEsuccess：CEFMSfcesinternalcontrolsintotheprocesscommersundersttheimptanceofinternalcontrolsareheldaccountablecustomersdemdeservestrin

10、gentfinancialstewardshipwithinUSACE.CEFMSFcesInternalControlsintotheProcessCEFMSisthesinglebiggestfactinUSACEauditsuccess.Projectmanagerswillagreethattheirfaviteinternalcontrolisonethatistransparenttotheirdaytodaytaskofa

11、ccomplishingtheirmission.Transparentcontrolswhichare“hardcoded“automatedcontrolsinCEFMSaremuchmeeffectivethanmanualcontrols.TheUSACEdeliberatelydevelopedCEFMSasanenterprisefinancialmanagementsystemthatencompassestraveltr

12、ainingtimekeepingfunctionsacquisition.ItisfullyintegratedwithUSACEsprojectassetmanagementaccountabilitysystems.TheCEFMSis“Transparentcontrolswhichare“hardcoded”automatedcontrolsinCEFMSaremuchmeeffectivethanmanualcontrols

13、.”asinglepointofentrysystemmeaningthatprojectmanagers(manyoftheother32000USACEemployees)areusingCEFMSdailytocreatepurchasederstraveldersvoucherstoentertransactionstoreflectdisposalofexcesspropertyreceiptofgoods.Manyofthe

14、USACEinternalcontrolsareautomatedtherebyensuringusercompliance.AnexampleofautomatedcontrolsisthesegregationofdutieswhichisakeycontroleveryauditistaughtinAuditing101.Auditsrelyonthiscontroltodetecterrsattemptstodefraudemb

15、ezzle.Therefemostauditswillspendanampleamountoftimetestingthisimptantcontrolduringtheinternalcontroltestingphase.DuringtheUSACEFY2008audithoweverauditsspentlittletimetestingthiskeycontrolbecausethesegregationofdutieswash

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