英语翻译In accounting and auditing,internal control is defined a

英语翻译
In accounting and auditing,internal control is defined as a process effected by an organization's structure,work and authority flows,people and management information systems,designed to help the organization accomplish specific goals or objectivesIt is a means by which an organization's resources are directed,monitored,and measured.It plays an important role in preventing and detecting fraud and protecting the organization's resources,both physical (e.g.,machinery and property) and intangible (e.g.,reputation or intellectual property such as trademarks).At the organizational level,internal control objectives relate to the reliability of financial reporting,timely feedback on the achievement of operational or strategic goals,and compliance with laws and regulations.At the specific transaction level,internal control refers to the actions taken to achieve a specific objective (e.g.,how to ensure the organization's payments to third parties are for valid services rendered.) Internal control procedures reduce process variation,leading to more predictable outcomes.Internal control is a key element of the Foreign Corrupt Practices Act (FCPA) of 1977 and the Sarbanes-Oxley Act of 2002,which required improvements in internal control in United States public corporations.Internal controls within business entities are called also business controls.
The COSO definition relates to the aggregate control system of the organization,which is composed of many individual control procedures.
Discrete control procedures,or controls are defined by the SEC as:"...a specific set of policies,procedures,and activities designed to meet an objective.A control may exist within a designated function or activity in a process.A control’s impact...may be entity-wide or specific to an account balance,class of transactions or application.Controls have unique characteristics – for example,they can be:automated or manual; reconciliations; segregation of duties; review and approval authorizations; safeguarding and accountability of assets; preventing or detecting error or fraud.Controls within a process may consist of financial reporting controls and operational controls (that is,those designed to achieve operational objectives).

在会计、审计、内部控制被定义为一种过程由一个组织结构、工作和权威性,人民和流动管理信息系统,用来帮助组织完成特定的目标或objectivesIt是一种方法,是一个组织的资源、监控,并测量.它的防治中发挥着重要作用,保护组织检测诈骗的资源、物理(例如,机械性能)和无形资产(如名声或知识产权的商标).在组织层次、内部控制的目标与可靠性的财务报告,及时反馈业绩的战略目标、经营或符合法律、行政法规的规定.在特定的交易水平、内部控制是指采取行动来达到特定的目的(例如:如何确保组织的付款给第三方,是有效的服务.内部控制程序的变化,导致减少过程更可预测的结果.内部控制的关键因素之一是对外行贿法(FCPA)于1977年和2002年萨班斯-奥克斯利法案,要求改善内部控制在美国上市公司.在商业实体的内部控制的被称为也经营的控制.
问题补充:并结合COSO定义与总控制系统的组织,它是由许多个人控制程序.
离散控制的程序,或由美国证券交易委员会(SEC定义控件一样:“……一套特定的政策、程序、活动的设计,以满足客观.有可能存在的内部控制在一个指定的函数或活动的过程.有控制的影响entity-wide…可能是一个帐户余额,或特定的交易,或应用程序.控制有独特的特点——比如,他们可以自动或手动;对帐、责任的划分;审查和批准授权;维护和问责的资产,防止检测错误或欺诈或.在过程控制可由财务控制报告和日常运作的控制管理(也就是说,那些为了实现经营目标).