[雙語(yǔ)翻譯]會(huì)計(jì)外文翻譯--公司治理與內(nèi)部審計(jì)的效益研究給中小企業(yè)的建議

1、5100 英文單詞， 英文單詞，27500 英文字符，中文 英文字符，中文 8700 字畢業(yè)設(shè)計(jì)(論文)外文資料翻譯院： 院： 經(jīng)濟(jì)管理學(xué)院 專(zhuān) 業(yè)： 業(yè)： 會(huì)計(jì)學(xué) 姓 名： 名： 學(xué) 號(hào)： 號(hào)： 外文出處： 外文出處：Nurmazilah Mahzan,Chia Meng Yan.

2、 Harnessing the benefits of Corporate Governance Internal Audit: Advice to SME [J].Procedia Social and Behavior -al Sciences,2014,(115) : 156-165. 附 件： 件： 1.外文資料翻譯譯文；2.外文原文。 (用外文寫(xiě))SME’s to be at par with

3、their global counterparts. The Masterplan (2012) explained that one of the major characteristics of SME’s in Malaysia is low productivity as compared to its capacity. Inaddition, there are also problems in relation to th

4、e entrepreneurs’ attitude such as lack of skills and confidence. Such characteristics if not properly handled may contribute to business failures that can be detrimental to the SME community.Given that SMEs are vital to

5、economic growth in Malaysia and the government is seriously driving the force to transform, it is therefore imperative that researchers should take the initiative to explore how the enhancement of CG in SME through inter

6、nal audit assurance and consulting may be harnessed to assist SME achieve its goals. When there is effective CG, companies will ultimately achieve effective GRC implementation and monitoring (Drew, Kelly and Kendrick, 20

7、05).This paper seeks to find out what is the current status of corporate governance of SMEs in Malaysia and the challenges that SMEs face in adopting good corporate governance (CG). In addition, this paper also seeks to

8、find out if a different set of Corporate Governance framework should be developed specifically for SMEs. This paper was carried out solely through analysis of extant literatures. The discussion is organized as follows: i

9、t will start with some background and definition of SMEs followed by explanation on CG, risk, controls and internal audit. Section three will highlight benefits of adopting good governance as well as current status of CG

10、 and SME. Thereafter, we will discussed the challenges that SME may face in adopting internal audit and CG. The paper will then highlight some recommendations for way forward. Lastly, the paper ends with conclusion and l

11、imitation of the study.2. Literature Review2.1. Definition of SMEsAccording to the SME Master plan (2012), Malaysian SMEs can be grouped into three categories: Micro, Small or Medium. These groupings are decided based on

12、 either:· The number of people a business employs OR· On the total sales or revenue generated by a business in a year.Number of full time employeesMicro- enterprise Small enterprise Medium enterpriseManufactu

13、ring, Manufacturing-Related Services and Agro-based industriesLess than 5 employeesBetween 5 and 50 employeesBetween 51 and 150 employeesServices, Primary Agriculture and Information & Communication Technology (ICT)L

14、ess than 5 employeesBetween 5 and 19 employeesBetween 20 and 50 employeesAnnual Sales TurnoverMicro- enterprise Small enterprise Medium enterpriseManufacturing, Manufacturing-Related Services and Agro-based industriesLes

15、s than RM250,000Between RM250,000 andless than RM10 millionBetween RM1 million and RM millionServices, Primary Agriculture and Information & Communication Technology (ICT)Less than RM200,000Between RM200,000 andless