请高手帮忙翻一下下面的文章,谢谢
来源:百度知道 编辑:UC知道 时间:2024/06/24 15:24:56
The so-called internal controls (InternalControl), containing in-house basis, by business managers in business management practices to create, and theoretical summary of the audited staff gradually improved self-monitoring and self-adjustment system, which is the company for the management of the necessary, to ensure the achievement of business objectives to establish an interrelated and mutually constrained control systems and systems. In 1992 the U.S. Congress, "Treadway Commission" (NCFR) a subsidiary of the American Accounting Association (AAA), American Institute of Certified Accountants (AICPA), Institute of Internal Auditors (IIA), Financial Executives Institute (FEI) and Management Accounting Association (IMA) take part in the "Committee of Sponsoring Organizations" (COSO) released a report and put forward the concept of the internal control structure and divided into control environment, risk assessment, control activities, information and communication,