瑞典中小企業(yè)內(nèi)部控制研究外文翻譯（節(jié)選）

1、<p>　　本科畢業(yè)論文（設(shè)計(jì)）</p><p>　　外 文 翻 譯</p><p>　　外文題目 Internal Control in Swedish Small and Medium Size Enterprises </p><p>　　外文出處 France：Umeå School of Business，2009

2、.23-29 </p><p>　　外文作者 Tsegahiwot Teketel Zelalem Berhanu </p><p><b>　　原文：</b></p><p>　　Internal

3、Control in Swedish Small and Medium Size Enterprises</p><p>　　3.4 Roles and Responsibilities in Internal control</p><p>　　Under this section, we will discuss the roles and responsibilities of th

4、e various stakeholders in SMEs involved in the system of internal control. This aspect of internal control is dealt separately here since the theory on internal control underlines the importance of having a very clear di

5、stinction of roles and responsibilities in such enterprises. This section will be used to back up the selection of sample interviewees in the data collection process from various positions including managers,</p>

6、<p>　　No one in the organization is exempted from a responsibility for internal control. All employees, with varying degrees, are involved in it - whether they are participating in the control system per se, or prod

7、uce information to be used in the control system. The role of the corporate governance participants including the Management, the Board of Directors, and Auditors is discussed briefly in what follows.</p><p>

8、;　　Management:</p><p>　　The Chief Executive Officer (CEO) plays a forefront role in designing and implementing effective internal control. In the case of small enterprises, the leadership of the chief execut

9、ive – often an owner-manager is usually more direct. However, in large and medium companies, the CEO gives direction to senior managers and reviews how they control the business, thereby leading more indirectly.</p>

10、;<p>　　The Management holds the responsibility to decide on how much risk is acceptable to the company. In so doing, it spells out the level of effectiveness and efficiency of internal control system. (Cheney, 200

11、8, p.1)</p><p>　　Board of Directors:</p><p>　　Board of Directors plays an important role in internal control system by providing governance and corporate strategic leadership. They are involved

12、in resource allocation, business plan decisions, enhancement of capability in various departments, and the like. They also appoint management which provides direction to effective internal control.</p><p>&l

13、t;b>　　Auditors:</b></p><p>　　By auditor, we refer to both internal and external auditors. They are highly involved in ensuring effectiveness of the internal control system. The design and implementa

14、tion of control mechanisms are assessed by such auditors. Their assessment is eventually to be translated into recommendations on how to improve the system of internal control (Cheney, 2008, p.2)</p><p>　　Th

15、erefore, the Management, the Board of Directors, and Auditors are the main participants in designing and implementing effective internal control in most organizations including SMEs.</p><p>　　3.5 Internal Co

16、ntrol in the Swedish Code of Corporate Governance </p><p>　　One of the arguments to include such section in the research paper is the belief that a proper understanding of the legal framework under which SME

17、s operate enhances understanding of their business environment and operations. The principles that this research intends to draw for SMEs needs to be in line with the general legal framework of relevance to SMEs. Therefo

18、re, this section enables researchers to delimit the theoretical framework on which the analysis will be based so that the conclusions</p><p>　　The Swedish corporate governance code was published in December

19、2004. It contains a number of rules and regulations regarding corporate governance, including internal control. Since the focus of this thesis is on internal control, we will not give a detailed description of the entire

20、 code. The two paragraphs in the Swedish Code of Corporate Governance that deal with internal control are paragraph 3.7 Internal control and Internal Auditing and paragraph 5.2 Report on Internal Controls.</p><

21、;p>　　The article clearly states that the Board is responsible for the company’s internal control. The Board is to ensure that the company has a sound system of internal controls and keeps itself informed of and assess

22、es how well it functions. (The Code Group, 2005, p.31)</p><p>　　The Swedish Code of Corporate Governance, in paragraph 3.7, requires that the board submits an annual report. The report is expected to include

23、 the organization of the internal control system on specifically financial reporting and its efficiency during the most recent financial year.</p><p>　　The Swedish Code also requires the evaluation of the ne

24、ed for a separate internal audit function in companies that do not have any. We found that this is indicative of how important it is to have a special internal audit function as the company’s businesses evolve overtime.&

25、lt;/p><p>　　The paragraph 5.2 entitled Report on Internal Controls requires that companies’ annual report must include a report on internal control and auditors’ review of it. The fact that internal control rep

26、orts are made part of the annual report of companies, including SMEs reveals the importance the Swedish legal framework attaches to a sound internal control system.</p><p>　　3.6 Studies on SMEs

27、 </p><p>　　3.6.1 Studies on internal control in SMEs </p><p>　　? Relevant characteristics for internal control</p><p>　　Notwithstanding the definition discussed under 3.2.2

28、, we single out here the main characteristics of SMEs that are relevant to their internal control.</p><p>　　The issue of internal control is most relevant to small and medium size enterprises for a number of

29、 reasons. One such reason is related to their size. Indeed, SMEs in general and small enterprises in particular hire a limited number of employees. Hence, a clear division of labor that segregates duties and responsibili

30、ties are mostly absent. Such a lack of clear segregation of duties opens a room for fraudulent action by employees. As noted by Higson (2002, p. 9), because of the higher level of t</p><p>　　Therefore, SMEs

31、benefit a lot from implementing internal control activities because of their vulnerable condition arising from their size of operation.</p><p>　　In addition, SMEs are not required by law to undergo external

32、auditing. This implies that a clean record and smooth operation of the SMEs activity depends largely on what control can be done internally. Therefore, a strong internal control has a significant value for the clean oper

33、ation of the SMEs.</p><p>　　? Focus on internal control</p><p>　　The review of literature reveals that small and medium sized enterprises have been subject of interest to various stakeholders in

34、 Sweden such as policy makers, legislative bodies, business entities, academicians of various fields, and so on. As noted above, one can conclude that research outputs on SMEs in Sweden focus on a limited range of topics

35、 – the topic of internal control being the least referred theme. When the issue of internal control comes into picture, it is viewed from the standpoin</p><p>　　The study that is the closest to the topic cov

36、ered in this research is most probably that of Chauvin and Lamba. Note that still their studies are not focused on Swedish SME. Their research output is entitled ‘An International Perspective on Internal Controls in Smal

37、l and Medium Enterprises’. The paper, published in the journal Business Review, 2007 reports the results of an empirical examination of cultural influences on judgments of Anglo mechanism. Australia serves as a proxy for

38、 the cluster o</p><p>　　The study draws on cultural characteristics and differences among these countries to formulate hypotheses that Australian managers are both more likely and more accepting of engaging

39、in whistle blowing as an internal control mechanism than Malaysian and Indian managers. Data was gathered through a survey questionnaire administered to samples of SME managers that have significant operations in all thr

40、ee countries. The questionnaire comprised two whistle-blowing scenarios, and used both single-att</p><p>　　The findings of this study suggest that enterprises that aim to improve effectiveness in their contr

41、ol systems or achieve similar levels of reliability across divisions in various countries need to implement control systems that are compatible with cultural values. Specifically, the results suggest that compared to Ind

42、ia and Malaysia, whistle blowing as an internal control mechanism is likely to be more effective in Australia (Chavan & Lamba, 2007, p.56).</p><p>　　Therefore, one can conclude that the issue of internal

43、 control in the case of Swedish SMEs is an important topic that calls for more research. The most prevalent topics i.e. internalization of SMEs and finance-related issues are highlighted in what follows.</p><p

44、>　　3.6.2 Finance-related studies</p><p>　　The issue of financing of SMEs is a central issue in the literature. The economic and social importance of the small and medium enterprise (SME) sector is well re

45、cognized in academic and policy literature. It is also recognized that these actors in the economy may be underserved, especially in terms of finance. This has led to significant debate on the best methods to serve this

46、sector (Biggs, 2008, p.1). As noted by Cressy, Gandemo and Olofsson (1996, p. 12), major constraints for expansion of </p><p>　　? SMEs rarely have a long history or successful track record that potential inv

47、estors can rely on in making an investment;</p><p>　　? Larger companies (particularly those quoted on a stock exchange) are required to prepare and publish much more detailed financial information – which ca

48、n actually assist the finance-raising process;</p><p>　　? Banks are particularly nervous of smaller businesses due to a perception that they</p><p>　　represent a greater credit risk.</p>

49、<p>　　? SMEs will need to give a business plan, list of the company assets, details of the</p><p>　　experience of directors and managers and demonstrate how they can give providers of finance some secur

50、ity for amounts provided</p><p>　　3.6.3 Internationalization of SMEs</p><p>　　As recognized by Kadocsa, one of the major challenges of SMEs is global competitiveness (Kadocsa, 2006, p.1). This s

51、tudy made a survey of 100 SMEs in Hungary and conducted interviews with sampled stakeholders. Our review of this study found that the author identified several internal and external factors that influence competitiveness

52、 of SMEs as indicated in Table 6 However, it is to be noted that the study mainly focuses on SMEs in commercial and service sector without including agricultural SM</p><p>　　Table 6 Influencing factors of co

53、mpetitiveness in SMEs</p><p>　　Adapted from Kadocsa, 2006, p. 4</p><p>　　Agndal, in his doctoral thesis, reports a study of the internationalization processes of 16 industrial SMEs located in J&

54、#246;nköping, Sweden (Agndal, 2004). More specifically, he identifies changes in international strategies, suggests reasons why changes are undertaken and discusses how the context of the internationalization proces

55、s affects these changes. However, the researchers have a reservation over the application of such analysis to small enterprises. The study mainly addresses the internati</p><p>　　To sum it up all, an overvie

56、w of the existing literature reveals that the working definition adopted in this research of internal control is the one forwarded by the Internal Control Integrated Framework of COSO. In addition, small and medium size

57、enterprises are categorized according to their size in terms of the number of their employees. According to the definition of the European Commission, this research paper calls medium enterprises those that employ fewer

58、than 250 employees; and small en</p><p>　　The literature suggests the need for effective of internal control for SMEs. It is considered to be an efficient tool for management of risks for the SME. Lack of an

59、 effective internal control system has been shown to be one important cause for fraud and, in extreme cases, bankruptcy. The literature review casts no doubt on the preeminence of an effective system of internal control

60、for a small and medium size enterprise </p><p>　　The objectives of effective internal control are evident in the literature. They are Reliability of Financial Reporting, Efficiency and Effectiveness of Opera

61、tions, and Compliance with Laws and Regulations. The major components that are found in the various internal control systems and that enable effective achievement of these objectives come out of the review of the relevan

62、t literature. These are Control environment, Risk assessment, Control activities, Information and communication systems, a</p><p>　　Source：Tsegahiwot Teketel Zelalem Berhanu．Internal Control In Swedish Small

63、 and Medium Size Enterprises [D]．France：Umeå School of Business，2009.23-29．</p><p><b>　　譯文：</b></p><p>　　瑞典中小企業(yè)內(nèi)部控制研究</p><p>　　3.4內(nèi)部控制的作用和責(zé)任</p><p>　　在

64、這一節(jié)，我們將討論在具有內(nèi)部控制制度的中小企業(yè)中各利益相關(guān)者的作用和責(zé)任。因?yàn)閮?nèi)部控制理論強(qiáng)調(diào)對(duì)作用和責(zé)任進(jìn)行明確區(qū)分的重要性，所以它是分開(kāi)描述這兩部分的。本節(jié)將用于支持在數(shù)據(jù)收集過(guò)程中包括經(jīng)理、審計(jì)師、會(huì)計(jì)師等各職位的受訪者的選擇。這部分的理論框架將為中小企業(yè)實(shí)施內(nèi)部控制制度的目標(biāo)及其實(shí)施過(guò)程中會(huì)面臨的主要挑戰(zhàn)提供一個(gè)基礎(chǔ)。</p><p>　　在組織中所有人都對(duì)內(nèi)部控制承擔(dān)責(zé)任。所有員工無(wú)論他們是參加了控制系

65、統(tǒng)本身，或在控制系統(tǒng)中的生產(chǎn)資料，或多或少，都參與了內(nèi)部控制。公司治理的參與者，包括管理層、董事會(huì)及審計(jì)師的作用在下面簡(jiǎn)要討論。</p><p>　　管理層：行政執(zhí)行長(zhǎng)（CEO）在設(shè)計(jì)和實(shí)施有效的內(nèi)部控制中發(fā)揮了前沿作用。在小企業(yè)中，行政長(zhǎng)官通常是所有者的領(lǐng)導(dǎo)更直接。然而，在大型和中型公司中，CEO通過(guò)指引和評(píng)價(jià)高級(jí)管理層如何進(jìn)行管理控制所形成的影響更多的是間接的。管理層負(fù)責(zé)決定多少風(fēng)險(xiǎn)是公司可以承受的。這樣，就

66、規(guī)定了內(nèi)部控制系統(tǒng)的有效性和效率水平。（Cheney，2008年，第1頁(yè)）</p><p>　　董事會(huì)：董事會(huì)通過(guò)為公司治理提供戰(zhàn)略領(lǐng)導(dǎo)在內(nèi)部控制體系中發(fā)揮重要作用。他們不僅參與資源配置、經(jīng)營(yíng)計(jì)劃決定、提高各部門的綜合實(shí)力等，還為管理層提供有效的內(nèi)部控制指定方向。</p><p>　　審計(jì)師：我們把審計(jì)師分為內(nèi)部審計(jì)師和外部審計(jì)師。他們高度參與確保內(nèi)部控制系統(tǒng)的有效性并對(duì)控制機(jī)制的設(shè)計(jì)和實(shí)

67、施情況進(jìn)行評(píng)估。他們的評(píng)價(jià)最終轉(zhuǎn)化成就如何提高內(nèi)部控制的建議。（切尼，2008年，第2頁(yè)）</p><p>　　因此，在大多數(shù)組織中，包括中小企業(yè)，管理層、董事會(huì)、審計(jì)師是設(shè)計(jì)和實(shí)施有效的內(nèi)部控制中的主要參與者。</p><p>　　3.5瑞典公司治理守則中的內(nèi)部控制</p><p>　　本文中以該守則條文為一個(gè)論據(jù)的依據(jù)是，中小企業(yè)必須在法律框架下提高他們對(duì)經(jīng)營(yíng)環(huán)

68、境和業(yè)務(wù)運(yùn)作的正確的理解。本文擬提出的針對(duì)中小企業(yè)的建議需要符合相關(guān)的一般中小企業(yè)的法律框架。因此，為了使研究人員能夠更好的分析，本文適當(dāng)引入了瑞典的法律框架。</p><p>　　瑞典于2004年12月出版了包含一系列關(guān)于公司治理包括內(nèi)部控制的規(guī)則和法規(guī)的公司治理準(zhǔn)則。由于本文以內(nèi)部控制為研究對(duì)象，這里我們就不對(duì)整部守則做詳細(xì)介紹。整部公司治理準(zhǔn)則中有兩章是有關(guān)內(nèi)部控制的，第一部分是3.7篇章：內(nèi)部控制和內(nèi)部審

69、計(jì)，第二部分是5.2篇章：內(nèi)部控制報(bào)告。</p><p>　　準(zhǔn)則明確指出，董事會(huì)對(duì)公司的內(nèi)部控制負(fù)責(zé)。董事會(huì)確保公司擁有健全的內(nèi)部控制制度，并且了解和評(píng)估它是否有效。 （準(zhǔn)則委員會(huì)，2005年，第31頁(yè)）</p><p>　　瑞典的企業(yè)治理準(zhǔn)則第3.7章，要求董事會(huì)提交年度報(bào)告。該報(bào)告要求在最近的財(cái)政年度的財(cái)務(wù)報(bào)告上體現(xiàn)內(nèi)部控制制度及其有效性。</p><p>　

70、　該準(zhǔn)則還要求，需要對(duì)公司的內(nèi)部審計(jì)功能作出評(píng)價(jià)。我們發(fā)現(xiàn)，在公司經(jīng)營(yíng)不善時(shí)，獨(dú)立的內(nèi)部審計(jì)功能是多么的重要。</p><p>　　5.2章的題目是內(nèi)部控制報(bào)告，它要求公司的年度報(bào)告必須包括對(duì)內(nèi)部控制，且審計(jì)師必須對(duì)它進(jìn)行審查。內(nèi)部控制報(bào)告是公司包括中小企業(yè)年度報(bào)告的一部分，這個(gè)事實(shí)揭示了瑞典法律框架重視健全內(nèi)部控制制度。</p><p><b>　　三、中小企業(yè)研究</b

71、></p><p>　　（一）中小企業(yè)內(nèi)部控制的研究</p><p><b>　　1、控制的相關(guān)特點(diǎn)</b></p><p>　　盡管在3.2.2篇章我們已經(jīng)論證了定義，這里我們重點(diǎn)探討的是中小企業(yè)的內(nèi)部控制的重要特點(diǎn)。內(nèi)部控制的問(wèn)題與中小企業(yè)自身存在問(wèn)題有一定的聯(lián)系。其中之一是它的規(guī)模。事實(shí)上,中小企業(yè)特別是小型企業(yè)一般雇傭一定數(shù)量的員

72、工。由于大多數(shù)中小企業(yè)沒(méi)有明確區(qū)分職責(zé)，這樣一個(gè)缺少明確的職責(zé)劃分的狀況為員工欺詐行為提供了條件。正如 Higson (2002年,第9頁(yè))所描述的那樣, 對(duì)中小企業(yè)一般不要求有更高程度的可信賴與控制環(huán)境，因此可能會(huì)為欺詐活動(dòng)提供更大的空間。</p><p>　　因此,中小企業(yè)實(shí)施內(nèi)部控制的活動(dòng)有很有必要，可改善因經(jīng)營(yíng)規(guī)模而導(dǎo)致的不利的情況。此外, 法律沒(méi)有規(guī)定中小型企業(yè)必須接受外部審計(jì)。這意味著對(duì)中小企業(yè)來(lái)說(shuō)正

73、當(dāng)經(jīng)營(yíng)、平穩(wěn)運(yùn)轉(zhuǎn),很大程度上取決于內(nèi)部控制活動(dòng)。因此,較強(qiáng)的內(nèi)部控制對(duì)中小企業(yè)的正當(dāng)運(yùn)行具有顯著價(jià)值。</p><p>　　2、重點(diǎn)描述內(nèi)部控制</p><p>　　文獻(xiàn)回顧顯示, 在瑞典中小企業(yè)一直是各種利益相關(guān)者如政策制定者、立法機(jī)構(gòu)、事業(yè)單位、各領(lǐng)域的院士等等獲取利益的主體。如上所述,我們可以得出這樣的結(jié)論：在瑞典針對(duì)中小型企業(yè)的研究課題是十分有限的，而內(nèi)部控制是最不被提及的主題。內(nèi)

74、部控制的問(wèn)題逐漸被關(guān)注也是首先從大公司的角度來(lái)研究的。與我的這項(xiàng)研究所涵蓋的主題思想最貼近的是恰范和蘭巴的研究。需要注意的是他們的研究任然不是集中在瑞士的中小企業(yè)。他們的研究成果是題為“國(guó)際視野中的中小企業(yè)的內(nèi)部控制問(wèn)題”，曾發(fā)表于2007年商業(yè)評(píng)論雜志，這篇文章報(bào)道了一項(xiàng)對(duì)英美文化的影響機(jī)制實(shí)證研究判斷的結(jié)果。</p><p>　　澳大利亞作為包括美國(guó)，英國(guó)和加拿大等國(guó)家集群的代表，而印度和馬來(lái)西亞則代表亞洲群

75、集（恰范和蘭巴，2007年）。這項(xiàng)研究利用這些國(guó)家的文化特征和文化分歧來(lái)鞏固這個(gè)假說(shuō)，澳大利亞管理者比馬來(lái)西亞和印度的管理者都更有可能也更容易接受內(nèi)部控制機(jī)制。在三個(gè)國(guó)家中展開(kāi)的以中小企業(yè)經(jīng)營(yíng)管理者為樣本的問(wèn)卷調(diào)查。問(wèn)卷使用了單一屬性和經(jīng)理人的判斷多維屬性的措施。研究結(jié)果支持印度和馬來(lái)西亞的經(jīng)營(yíng)管理者與澳大利亞經(jīng)營(yíng)管理者存在差異的假說(shuō)（恰范和蘭巴，2007年，第1頁(yè)）。</p><p>　　這項(xiàng)研究的結(jié)果表明，要

76、提高其控制系統(tǒng)的有效性或在不同國(guó)家實(shí)現(xiàn)相似水平的可靠性，企業(yè)需要實(shí)施與各國(guó)文化價(jià)值觀相適應(yīng)的控制系統(tǒng)。具體來(lái)說(shuō)，結(jié)果表明，相對(duì)于印度和馬來(lái)西亞，在澳大利亞內(nèi)部控制機(jī)制很可能更為有效。（恰范和蘭巴，2007年，第56頁(yè)）</p><p>　　因此，可以得出這樣的結(jié)論，在瑞典中小企業(yè)的內(nèi)部控制問(wèn)題是一個(gè)呼吁更多人的研究的重要的主題。中小企業(yè)的內(nèi)部化是繼中小企業(yè)融資問(wèn)題的一個(gè)最受關(guān)注的問(wèn)題。</p>&l

77、t;p>　　（二）金融有關(guān)的研究</p><p>　　中小企業(yè)的融資問(wèn)題是學(xué)術(shù)界的中心問(wèn)題。中小企業(yè)部門在經(jīng)濟(jì)和社會(huì)中的重要性在學(xué)術(shù)界和政策文獻(xiàn)中是顯而易見(jiàn)的。但是同時(shí)中小企業(yè)在經(jīng)濟(jì)發(fā)展中的限制條件尤其是融資難問(wèn)題也是眾所周知的。這導(dǎo)致了關(guān)于解決中小企業(yè)在發(fā)展過(guò)程中所要解決的問(wèn)題的重大辯論。（比格斯，2008年，第1頁(yè)）。正如克雷，Gandemo和Olofsson（1996年，第12頁(yè)），指出以下幾點(diǎn)制約其

78、融資的主要自身特征。</p><p>　　?中小型企業(yè)很少有悠久的歷史和成功記錄，能使?jié)撛诘耐顿Y者據(jù)以作出投資；</p><p>　　?較大的公司（尤其是那些在證券交易所掛牌）都必須編制和發(fā)布更詳細(xì)的財(cái)務(wù)信息，這實(shí)際上可以幫助他們更好的融資；</p><p>　　?銀行認(rèn)為對(duì)他們貸款有更大的信貸風(fēng)險(xiǎn)。因而對(duì)小企業(yè)的貸款設(shè)置更嚴(yán)格的條件。 </p>&l

79、t;p>　　?中小型企業(yè)將需要提供大量材料如商業(yè)計(jì)劃，公司資產(chǎn)列表，董事和經(jīng)理的經(jīng)營(yíng)管理水平并說(shuō)明怎樣為投資者獲取更多利潤(rùn)等。</p><p>　?。ㄈ┲行∑髽I(yè)國(guó)際化</p><p>　　正如Kadocsa承認(rèn)，中小企業(yè)的主要挑戰(zhàn)之一是全球性的競(jìng)爭(zhēng)力（Kadocsa，2006年，第1頁(yè)）。這項(xiàng)研究在匈牙利100中小企業(yè)抽樣調(diào)查，并與利益相關(guān)者的訪談。我們對(duì)這項(xiàng)研究的審查發(fā)現(xiàn)，筆者發(fā)

80、現(xiàn)了一些內(nèi)部和外部因素影響的中小企業(yè)的競(jìng)爭(zhēng)力，如表6所示但是，必須指出，這項(xiàng)研究主要是在商業(yè)和服務(wù)部門的中小企業(yè)重點(diǎn)不包括農(nóng)業(yè)中小企業(yè)。此外，研究不包括中小企業(yè)集中的類似規(guī)模的，但周圍沒(méi)有一個(gè)家庭圍繞家庭為基礎(chǔ)的中小企業(yè)。</p><p>　　表6：影響中小企業(yè)競(jìng)爭(zhēng)力的因素</p><p>　　Agndal，在他的博士論文，報(bào)告了瑞典的Jönköping城市的16家工業(yè)

81、中小企業(yè)國(guó)際化的過(guò)程的研究結(jié)果（Agndal，2004年）。更具體地說(shuō)，他確定了國(guó)際戰(zhàn)略的變化，說(shuō)明變化的原因，并討論國(guó)際化進(jìn)程如何影響這些變化。然而，研究人員對(duì)小企業(yè)的分析應(yīng)用有所保留。這項(xiàng)研究主要是針對(duì)中型工業(yè)企業(yè)國(guó)際化進(jìn)程。</p><p>　　概括起來(lái)是，對(duì)現(xiàn)有文獻(xiàn)綜述表明，本文所采用的內(nèi)部控制定義是由內(nèi)部控制整合框架COSO的引申之一。此外，中小企業(yè)的分類是以他們的雇員人數(shù)的大小為依據(jù)的。根據(jù)歐盟委員會(huì)

82、的定義，本研究報(bào)告是針對(duì)那些員工雇用不到250的中型企業(yè)，和雇用不到50名員工的小企業(yè)。</p><p>　　文獻(xiàn)表明了中小企業(yè)對(duì)有效內(nèi)部控制的需求。它被認(rèn)為是一個(gè)為中小企業(yè)風(fēng)險(xiǎn)管理的有效工具。有效的內(nèi)部控制制度缺失已被證明是欺詐甚至是破產(chǎn)的重要原因之一。文獻(xiàn)回顧毫無(wú)疑問(wèn)的凸顯了中小型企業(yè)中一個(gè)有效的內(nèi)部控制系統(tǒng)的領(lǐng)先地位。</p><p>　　文獻(xiàn)中有效的內(nèi)部控制的目標(biāo)是顯而易見(jiàn)的，它們

83、是財(cái)務(wù)報(bào)告，運(yùn)營(yíng)效率和效益，與法律和法規(guī)的可靠性。對(duì)相關(guān)文獻(xiàn)進(jìn)行回顧，從各種內(nèi)部控制系統(tǒng)中發(fā)現(xiàn)的有效地實(shí)現(xiàn)這些目標(biāo)的要素是控制環(huán)境，風(fēng)險(xiǎn)評(píng)估，控制活動(dòng)，信息和通信系統(tǒng)，最后是監(jiān)測(cè)。以同樣的方式，發(fā)現(xiàn)指導(dǎo)中小型企業(yè)以及其他形式的商業(yè)組織的內(nèi)部控制原則也是源于這些因素。</p><p>　　出處：Tsegahiwot Teketel Zelalem Berhanu．瑞典中小企業(yè)的內(nèi)部控制 [D]．法國(guó)：Ume