財務(wù)管理外文翻譯外文文獻英文翻譯企業(yè)內(nèi)部控制的決定因素和后果

1、外乂出處：Jokipii, A. (2010). Determ inants and con seque nces ofin ter nal con trol infirms: a contingency theory based analysis. Journal of Management & Governance,14, 2,115-144.附件1：外文資料翻譯譯文企業(yè)內(nèi)部控制的決定因素和后果：一個權(quán)變理論為基礎(chǔ)的分析1簡介人們普遍認(rèn)為，內(nèi)部控制制度能幫助企業(yè)降低風(fēng)險、保證財務(wù)報表的可靠性 和加強對法律法規(guī)的遵守。因此，一些企業(yè)的倒閉現(xiàn)象和一些欺詐行為的廣泛宣 傳逐漸增加，針對企業(yè)特定的

2、經(jīng)營環(huán)境，從而使企業(yè)對內(nèi)部控制制度更加重視。 有效地管理對加強企業(yè)內(nèi)部控制的有效性， 并有效地傳達(dá)給董事會和股東具有更 大的壓力。例如審計人員、供應(yīng)商、顧客跟內(nèi)部控制也有關(guān)系，因為它們可能影 響長期財務(wù)報告的可信度、管理人員的責(zé)任和企業(yè)的組織形式。盡管內(nèi)部控制是影響公司的一個重要因素， 證據(jù)表明，內(nèi)部控制結(jié)構(gòu)的實際 表現(xiàn)在組織結(jié)構(gòu)中是不存在的。正如金尼所提到的那樣，該議題還未被研究人員 所開發(fā)。關(guān)于內(nèi)部控制的專業(yè)文獻對于發(fā)展國際管制框架已經(jīng)取得了一定的進 展，但迄今為止，內(nèi)部控制研究的數(shù)量是有限的。Selto和Win de ner出版的研究和分析的專業(yè)文章，發(fā)現(xiàn)在管理控制的研究中，關(guān)于內(nèi)部控制

3、專題的文學(xué)比實際 文學(xué)少。人們越來越重視內(nèi)部控制業(yè)務(wù)發(fā)揮的作用， 缺乏現(xiàn)有的研究，所以建立 新的研究需要和機會是當(dāng)務(wù)之急。這項研究有助于了解內(nèi)部控制結(jié)構(gòu)及其在公司環(huán)境中的成效。即使內(nèi)部控制框架提出了內(nèi)部控制的一個標(biāo)準(zhǔn)化的結(jié)構(gòu)和目標(biāo)，他們認(rèn)為根據(jù)公司的特點來判斷內(nèi)部控制的不同需要。然而無論是框架還是先前的文學(xué)都不能提供一個適合于 企業(yè)特點及其控制系統(tǒng)關(guān)系的圖片。 因此，本研究利用一個應(yīng)急的方法來審查內(nèi) 部控制結(jié)構(gòu)的設(shè)計及其在不同環(huán)境下觀察到的成效。研究報告分析了結(jié)構(gòu)方程關(guān) 系模型和芬蘭提出的741公司的實證結(jié)果。這項研究結(jié)果使內(nèi)部控制幾個重要方面的研究知識增加了局限性。 首先，研究提出利用實證研

4、究結(jié)果對內(nèi)部控制及其 在實踐中的有效性進行研究。 世界各地有一些組織把內(nèi)部控制框架作為基金會開 展活動。無論如何， 還有一些關(guān)于實踐框架以外的證據(jù)， 從而對模式有一個更深 入的研究的重視。 除了少數(shù)以外， 早期研究通常集中于特定的控制因素， 如控制 環(huán)境、通訊或風(fēng)險評估。 在這項研究中， 內(nèi)部控制的概念作為一個整體在不同情 況下進行研究。 第二，內(nèi)部控制理論的應(yīng)急措施尚未充分研究， 甚至在文學(xué)之前， 即使這種關(guān)系能夠更好的了解內(nèi)部控制在組織中的關(guān)鍵作用。 第三，從知識管理 的角度來看對內(nèi)部控制認(rèn)識的不足。 迄今文獻集中于外部各方， 他們認(rèn)為盡管該 組織涉及的是內(nèi)部控制， 實際上是管理的責(zé)任。

5、因此，本研究重點強調(diào)對管理層 的看法和所接受調(diào)查的企業(yè)。 第四，本研究探討的重要特征是應(yīng)把一個組織的內(nèi) 部控制為考慮重點。 這樣做的目的是以確定哪些因素有助于解釋內(nèi)部的變化能影 響控制系統(tǒng)及其觀察效果。 但是，該模型的研究是在產(chǎn)量不同的情況下的研究結(jié) 果，研究了二元和多元的設(shè)置。 因此， 本文采用了適用于內(nèi)部控制研究的應(yīng)急方 法和掃描電鏡技術(shù)， 通過內(nèi)部控制結(jié)構(gòu)和替代情況下觀察到的效果來了解其共同 點和分歧， 這是對內(nèi)部控制探討的一個重大貢獻。 因此， 這項研究提供了一個方 法來識別不同組織的特殊需要。2 研究框架控制系統(tǒng)的設(shè)計能夠協(xié)助管理人員以實現(xiàn)其公司的目標(biāo)和期望的結(jié)果。 內(nèi)部 控制系統(tǒng)可

6、能增強了企業(yè)的檢測和報告程序以及對法律和法規(guī)的遵守。 通過內(nèi)部 控制這種有效的方式能夠使其在企業(yè)中發(fā)揮關(guān)鍵的作用。 但是，正如我們所看到 的，從實際調(diào)查結(jié)果來看，內(nèi)部控制不存在于真空。 COSO 框架指出兩個組織應(yīng) 該不會有類似的內(nèi)部控制系統(tǒng)， 除非該組織是相同的。 組織環(huán)境對于內(nèi)部控制系 統(tǒng)可能會有所不同， 在內(nèi)部控制框架提出的這項聲明是類似的應(yīng)變理論， 該理論 聲稱每個組織都有選擇考慮采取最適當(dāng)?shù)膽?yīng)變特性控制系統(tǒng)， 還提供了各種關(guān)于 內(nèi)部控制制度在實踐中的解釋。 然而，權(quán)變理論構(gòu)成了一種新的方法來研究內(nèi)部 控制，理論基礎(chǔ)和特點的選擇從應(yīng)急性控制文獻獲取。 因此， 管理控制是一個重 要的控制

7、因素， 一直是權(quán)變理論研究的組織體系。 在文獻回顧以及對這些研究的 基礎(chǔ)上進行研究分析，其目的是了解內(nèi)部控制結(jié)構(gòu)的特點和影響其觀察的成效。3 內(nèi)部控制框架根據(jù)內(nèi)部控制廣泛的內(nèi)容， 它涵蓋了一個組織的各個方面， 有一個明確的要 求就是要有一個共同的控制的概念。 著名的框架包括一個有效地內(nèi)部控制的定義 和目前內(nèi)部控制結(jié)構(gòu)的組成部分。例如 COSO 規(guī)定，內(nèi)部控制可以被判定為有 效時，董事和管理委員會將會明白在何種程度上能夠?qū)崿F(xiàn)實體業(yè)務(wù)的目標(biāo)， 公布 的財務(wù)報表的準(zhǔn)確可靠， 使用的合理保證以及對法律法規(guī)的遵守。 因此，在這中 間的內(nèi)部控制研究效益的定義以及如何實現(xiàn)內(nèi)部控制管理觀念上的目標(biāo)可以得 到解

8、釋。同樣，不同的條款對一個適當(dāng)?shù)膬?nèi)部控制框架結(jié)構(gòu)的描述有以下五個部 分組成，分別為：1 控制環(huán)境部分界定了一個組織和它的運作方式。 這個部分是指一種使人們 能夠進行活動和履行控制職責(zé)的氣氛。它在公司中創(chuàng)建了一種整體的控制文化。2 風(fēng)險評估部分， 是指在風(fēng)險處理的過程中威脅到該公司目標(biāo)的實現(xiàn)， 它涉 及到識別、分析和評估相關(guān)的風(fēng)險。3 控制活動部分， 是指通過政策、 程序和做法以確保管理的目標(biāo)得以實現(xiàn)并 有效地實施緩解風(fēng)險的戰(zhàn)略。4 信息和通信部分， 該部分確保相關(guān)信息被識別和獲取， 使工作人員通過有 效地溝通來履行其職責(zé)和責(zé)任。5 監(jiān)測部分是指評估質(zhì)量的過程， 它涵蓋了有管理人員或進程外的其他

9、各方 進行內(nèi)部控制的外部監(jiān)督和定期評估。在本研究中定義的內(nèi)部控制結(jié)構(gòu)的五個組成部分。 據(jù)說，為了有一個適當(dāng)?shù)?內(nèi)部控制系統(tǒng)的框架， 內(nèi)部控制這些組成部分必須提出并正常運行。 大部分在這 一領(lǐng)域研究重點就是研究特定的控制因素。 Stringer 和 Carey 檢查了所有五個組 成部分，并使用了質(zhì)的研究方法和單獨部分的研究。在這項研究中可以看到， 利用內(nèi)部控制的組成部分和有效性來分析內(nèi)部控制 的潛在變量。 應(yīng)當(dāng)指出的是在這項研究中， 分析水平是理論和具體的個人控制或 判斷而并非主要焦點。此外，公司的分析水平是 CEO 和其他企業(yè)人員應(yīng)該具備 的企業(yè)管理水平。4 研究方法該樣本是取自 MicroM

10、edia 數(shù)據(jù)庫，其中包含的信息來自于超過 16 萬家的芬 蘭公司。數(shù)據(jù)庫的特點是， 它包括首席執(zhí)行官的電子郵件地址。 對樣本的選擇標(biāo) 準(zhǔn)是：（一）公司的員工數(shù)量應(yīng)該超過 14 人；（二）公司的年度營業(yè)額應(yīng)在 300 萬歐元左右；（三）所有行業(yè)都包括在內(nèi)， 除了金融業(yè)、 保險業(yè)及公共管理；（四） 現(xiàn)有的首席執(zhí)行官的電子郵件地址是可用的。其目的是要確保在芬蘭的樣本中， 大規(guī)模的公司包括兩個第一準(zhǔn)則， 這一點很重要。 因為這是由最高管理層直接參 與的彌補不太復(fù)雜的控制系統(tǒng)， 因此內(nèi)部控制系統(tǒng)結(jié)構(gòu)的存在對于小公司來說不 那么明顯。 此外，我們的目標(biāo)是要覆蓋至少一個中層經(jīng)理， 以確保公司的內(nèi)部控 制制

11、度的存在。 選擇的標(biāo)準(zhǔn)除了在金融及保險服務(wù)和公共管理機構(gòu)以外， 它們更 容易受到公司內(nèi)部控制的監(jiān)管。 還有一個重要的選擇標(biāo)準(zhǔn)是由于網(wǎng)上調(diào)查是獲取 首席執(zhí)行官電子郵件地址的主要方法， 它的目的是要確保目標(biāo)人群和數(shù)量。 在評 價過程結(jié)束 1469 公司發(fā)現(xiàn)了一些符合的選擇標(biāo)準(zhǔn)。通過收集問卷調(diào)查的實證數(shù) 據(jù)，我們從眾多企業(yè)有效地收集了大量的統(tǒng)計資料，并與管理層進行直接接觸， 這一點很重要。因為確定內(nèi)部控制的有效性是主觀的對已進入內(nèi)部控制系統(tǒng)的運 行管理進行詳細(xì)的了解，而不提供使用檔案數(shù)據(jù)收集的信息，例如外部審計師。 問卷有三個部分組成， 第一部分， 例如在一個公司把審計人員作為控制變量， 它 可能影

12、響內(nèi)部控制的質(zhì)量。 在這一部分對變量進行調(diào)整， 以提高有效性和可靠性。 第二部分著重于內(nèi)部控制結(jié)構(gòu)， 包括對內(nèi)部控制的組成部分的問題， 即控制環(huán)境、 風(fēng)險、評估活動、信息與溝通、監(jiān)控。第三部分探討內(nèi)部控制管理有效性的評估， 包括對財務(wù)活動的效率和可靠性、 管理信息的及時性和有效性以及適用的法律法 規(guī)問題。附件 2：外文原文（復(fù)印件）Determinants and consequences of internal control in firms:a contingencytheory based analysis1 IntroductionIt is generally believed t

13、hat an internal control system reduces risks and helps firms ensure the reliability of financial statements and compliance with laws and regulations. So, an increasing number of business failures and some widely publicized frauds have encouraged firms to put more emphasis on their internal control s

14、ystems, which are specific to their particular operating environment. Management is under increased pressure to enhance the effectiveness of internal control and to effectively communicate this to the board of directors and shareholders.Reference groups like auditors, suppliers and customers are als

15、o interested in internal controls since they may affect long-term confidence in reporting, accountability and in the corporate form of organization.Despite the fact that internal control is an essential factor affecting the firm, the evidence of the actual performance of an internal control structur

16、e within the organizational environment is almost non-existent, and the topic relatively unexplored by researchers, as noted by Kinney. The professional literature on internal control has made progress toward developing international control frameworks, but so far the amount of internal control rese

17、arch is limited. Selto and Widener analyze published research and professional articles and find that there were fewer internal control topics in the managementcontrol researchliterature than in practical literature. Increasing emphasis on the role played by internal control in business, and the lac

18、k of existing research, creates new research needs and opportunities.This study contributes to the understanding of the internal control structure and its observed effectiveness in company contexts. Even though the internal control frameworks present a standardized structure and objectives for inter

19、nal control, they still advise that the need for effective internal control varies according to a firm s characteristics. However, neither frameworks nor prior literature provide an adequate picture of the relationships between a firm csharacteristics and its control system. Therefore, this study ut

20、ilizes a contingency approach to examine the design of the internal control structure and its observed effectiveness in different contexts. The study examines relationships using structural equation modeling and presents empirical results from 741 firms in Finland.The results of this study add to th

21、e limited internal control research knowledge in several important respects. First, the study presents empirical findings using measurement models for internal control and its effectiveness in practice. There are organizations worldwide which have used internal control frameworks as a foundation for

22、 conducting activities. At any rate, there is little evidence about frameworks outside practice, and thus the models deserve more intensive research attention . With a few exceptions earlier studies have usually concentrated on particular control elements, such as the control environment, communicat

23、ion or risk assessment. In this study the internal control concept is examined as a whole in different contexts. Second, the action of contingency theory on internal control has not been examined sufficiently within the prior literature even though that relationship plays a critical role in better u

24、nderstanding internal control within organizations. Third, there is a lack of knowledge about internal control from the point of view of management. The literature has so far concentrated on the external parties view, although organizing internal control in the organization is in fact the responsibi

25、lity of management. Therefore, in this study the perceptions of the management of the surveyed firms are the focus.Fourth, this study examines important contingency characteristics that should be taken into account when focusing on the internal control in an organization. The aim is to determine whi

26、ch characteristics are helpful in explaining variations in an internal control system and its observed effectiveness. However, the model examined, yields different results when examined in a bivariate or in a multivariate setting. Therefore, this paper demonstrateshow a contingency approach and SEMt

27、echnique may be applied to internal control research. Understanding commonalities and differences in internal control structures and observed effectiveness in alternative contexts makes a significant contribution to the internal control discussion. Thus, the study provides a means to identify the sp

28、ecial needs of different organizations. The rest of the paper is organized as follows. The next section presents a research framework and the following section presents definitions of constructs and the literature related to the research questions. The fourth section explains the survey design and m

29、easurementof variables. Following that, the paper elaborates on the empirical analysis using the SEM method based on data collected from 741 Finnish firms. The sixth section includes a discussion of the results. The last section ends with the conclusions and limitations of the study.2 Research frame

30、works goalsControl systems are designed to assist managers to achieve their firm desired outcomes. An internal control system potentially enhances a firm s monitoring and reporting processes,as well as ensuring compliance with laws and regulations. In this way effective internal control has a critic

31、al role to play in a firm success. But, as we can see from the practical findings, internal control does not exist in vacuum. The COSO framework states that two organizations should not have similar internal control system unless the organizations are identical. The need for, and the specifics of, i

32、nternal control systems may vary in organizational contexts. This statement presented in the internal control framework is analogous to contingency theory that claims that each organization has to choose the most suitable control system by taking into account contingency characteristics. The conting

33、ency approach therefore offers an explanation for the variety of internal control systems found in practice.3 Internal control frameworkAccording to the broad view of internal control, it covers all aspects of an organization and there was a clear demand for a method of pulling together control conc

34、epts to form an integrated internal control framework. Well-known frameworksinclude a definition of effective internal control and present the componentsof the internal control structure. For example COSO states that internal control can be judged to be effective when the board of directors and mana

35、gement have reasonable assurances that they understand the extent to whicthhe entity s operational objectives are being achieved, the published financial statements are being prepared reliably, and the applicable laws and regulations are being complied with. Therefore, in this study effectiveness of

36、 internal control is defined in terms of management s perceptions ofhow well these three internal control objectives are met.Similarly, in the frameworks a proper internal control structure is described in different terms, but the following five components can be identified:1 The control environment

37、 component defines the ethos of an organization and the way it operates. This component refers to the creation of an atmosphere in which people can conduct their activities and carry out their control responsibilities. It creates the overall control culture in the firm.2 The risk assessmentcomponent

38、 refers to the processesof dealing with the risks that pose a threat to achieving the firm s objectives.idIteintvifoiclvaetisonth, eanalysis and assessment of relevant risks.3 The control activities component refers to policies, procedures and practices that assure management that the objectives are

39、 achieved and the risk mitigation strategies are carried out effectively.4 The information and communication component ensures that relevant information is identified, captured and communicated in a form and time frame that allows personnel to carry out their duties and responsibilities effectively.

40、5 The monitoring component refers to a process of assessingthe quality of control. It covers ongoing and periodical evaluations of the external supervision of internal controls by management or other parties outside the process.In this research these five components define the internal control struc

41、ture.2 It is stated in the frameworks that in order to have an adequate internal control system these components of internal control must be presented and function properly. Most of the research in this field focuses on examining particular control elements. Stringer and Carey examines all five comp

42、onents but use a qualitative approach and examine the components separately.In this study internal control components and observed effectiveness are used as latent variables in the analysis. It should be noted that the level of analysis is theoretical and specific individual controls or judgments ar

43、e not the main focus of the study. Furthermore, the level of analysis in the firms is at the corporate control level as applied by the CEO and other corporate officers.4 Research methodThe sample was drawn from the MicroMedia Database, which contains information on over 160,000 Finnish firms. A spec

44、ial characteristic of the database is that it also contains CEOs -maeil addresses. The selection criteria of the sample were: (i) the number of employees in the firm should be over 14, (ii) the annual turnover of the company should be over 3 million euros, (iii) all industries were included, except

45、financing and insurance services, and public administration, (iv) existing direct email addresses for the CEOs were to be available.The aims of the two-first criteria were to ensure that the sample consisted of medium and large size companies in Finland. This was important becausein small firms dire

46、ct involvement by the top management compensates for less sophisticated control systems, and therefore, the existence of an internal control structure is not so obvious. Moreover, the aim was to cover firms with at least one middle level manager to ensure the existence of an internal control system.

47、 The third selection criterion excluded financing and insurance services and public administration organizations, becausethey are more regulated by internal controls than are companies in other industries. The last important selection criterion, due to the Web-based survey method, was the direct e-mail address of the CEO. It was intended to ensure the engagement of the target population and a large enough number of responses.At the end of the evaluation process 1,469 companies were found which met the selection criteria. Empirical data we