【中英雙語(yǔ)】380關(guān)于公司企業(yè)財(cái)務(wù)金融等風(fēng)險(xiǎn)管理控制價(jià)值創(chuàng)造有關(guān)的外文文獻(xiàn)翻譯成品：關(guān)于企業(yè)內(nèi)部控制和風(fēng)險(xiǎn)管理的展望（中英文雙語(yǔ)對(duì)照）

1、此文檔是畢業(yè)設(shè)計(jì)外文翻譯成品（ 含英文原文+中文翻譯） ，無(wú)需調(diào)整復(fù)雜的格式！下載之后直接可用，方便快捷！本文價(jià)格不貴,也就幾十塊錢！一輩子也就一次的事！外文標(biāo)題：Perspectives on Internal Control and Enterprise Risk Management外文作者：Ldil Kaya文獻(xiàn)出處: Eurasian Business Perspectives, pp.379-389,2018(如覺(jué)得年份太

2、老，可改為近 2 年，畢竟很多畢業(yè)生都這樣做)英文 3957 單詞，26612 字符(字符就是印刷符)，中文 6534 漢字。 （如果字?jǐn)?shù)多了，可自行刪減，大多數(shù)學(xué)校都是要求選取外文的一部分內(nèi)容進(jìn)行翻譯的。 ）Perspectives on Internal Control and Enterprise Risk ManagementAbstract：Grounded on the literature review on Enterp

3、rise Risk Management (ERM) this paper aims to analyze the extent and the effectiveness of internal control as well as ERM and to explore their connection with the value creation. A theoretical lens is used to discuss whe

4、ther effective internal control and ERM enhance performance and increase value creation ability. ERM is most frequently defined with the reference to the 2004 Guidance document published by Committee of Sponsoring Organi

5、zations of Treadway Commission (COSO). Proponents of COSO’s ERM Integrated Framework describe this framework as “a world-level template for best practice”, and claim that ERM used by management to enhance an organization

6、 ability to manage uncertainty and to consider how much risk to accept as it strives to increase stakeholder value. Additionally the Internal Control— Integrated Framework is a viable and suitable framework for designing

7、, implementing, conducting and assessing the effectiveness of internal control and for reporting. The relationship between value creation and ERM is widely investigated in academic literature. Empirical studies on the va

8、lue creation abilities of ERM and internal control suggest that there is a positive describe this framework as “a world-level template for best practice”, and claim that ERM used by management to strengthen an organizati

9、on ability to manage uncertainty and to consider how much risk to accept as it strives to increase stakeholder value. Additionally the Internal Control—Integrated Framework is a viable and suitable framework for designin

10、g, implementing, conducting and assessing the effectiveness of internal control and for reporting. COSO’s principal argument is that the essential prerequisites of firms’ long term success are good risk management and in

11、ternal control (DeLoach and Thomson 2014).While internal control has been always an important field for internal and external audit, risk management has been a vital concern on the fields of finance and insurance but it

12、is received widespread attention following accounting and corporate scandals in the beginning 2000s and 2008 global crisis (Wu et al. 2015). Section 404 of Sarbanes-Oxley Act and its impacts and repercussions on global c

13、apital markets have put the spotlight on COSO’s Internal Control Framework and the recent economic crisis has heightened considerably the importance of ERM (Landsittel and Rittenberg 2010).Grounded on the literature revi

14、ew on ERM this paper aims to analyze the extent and the effectiveness of internal control as well as ERM and to explore their connection with the value creation. A theoretical lens is used to discuss whether effective in

15、ternal control and ERM enhance performance and increase value creation ability. The remainder of the paper is presented in three sections. Section 2 expands upon the COSO Integrated Frameworks. This is followed by the re

16、lated literature that provides an overview of empirical research findings on internal control and enterprise risk management. The fourth and final section provides a conclusion providing some final comments.2COSO Integra

17、ted FrameworksWhether applied individually or together, COSO frameworks are the principal guidance used by organizations to address internal and external pressures placed on them to have effective internal control and ri

18、sk management. Originally formed in 1985, COSO is voluntary private sector initiative dedicated to improve organizational performance and governance through effective internal control, enterprise risk management, and fra