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1、外文文獻(xiàn)翻譯外文文獻(xiàn)翻譯原文：MANAGEMENTREPTSAFTERCOSOAuths:KRagahunanDVRamaWhenitcomestomanagementreptsoninternalcontrolsmostFtune100companiesdotheirownthing.Theissueofmanagementreptsoninternalcontrolshasbeenaddressedbymanyauthitiesin

2、cludingtheNationalCommissionFraudulentFinancialRepting(TreadwayCommission)theSecuritiesExchangeCommission.internalControlIntegratedFramewkissuedin1992bytheCommitteeofSponsingganizations(COSO)oftheTreadwayCommissioncovere

3、dtheissueofmanagementreptingoninternalcontrolinsignificantdetailprovidedguidanceastowhatshouldbeaddressedinsuchrepts.TheFederalDepositInsuranceCpationImprovementActof1991includedaprovisionmatinginternalcontrolreptingbyma

4、nagementfinsureddeposityinstitutionswithassetsofmethan$500million.Ithasbeensuggestedthatifthislegislationisperceivedtobeeffectiveitcouldhavefutureimplicationsfallpubliccompanies.Earlierversionsofproposedlegislationrelati

5、ngtofinancialfrauddetectiondisclosurehaveincludedprovisionsthatwouldhaverequiredmanagementtoincludeareptoninternalcontrolsinauditedfinancialstatements.Intheabsenceofmatyrequirementsfmanagementreptsoninternalcontrolssomec

6、ompaniesvoluntarilyincludesucharept..Ananalysisofthe1993annualreptsofFtune100companiesdisclosedthatonly80ofthe100companiesincludedamanagementreptoninternalcontrolintheirannualrepteventhoughtheCOSOreptprovidedspecificguid

7、elinesaboutissuestobeaddressedinsuchreptsprovidedthreemodelsfsuchreptsthereptsarequitediverse.InternalControlEffectivenessAnadditionaltworeptsspecificallystatedthattheirinternalcontrolswereeffectiveasofaspecificdate(thef

8、iscalyearend)butdidnotmentionthecriteriafsuchassessment.Manyotherreptssimplynotedthat“thesystemofinternalcontrolisadequatetoaccomplishtheobjectives“withoutstatingthetimecriteriafsuchanevaluation.Onlyonecompanyusedaperiod

9、oftimeevaluation.Mercksmanagementreptstatedthat“inmanagementsopinionftheyearendedDecember311993theinternalcontrolsystemwasstrongaccomplishedtheobjectivesdiscussedherein.“Statingthattheinternalcontrolsystemiseffectivemigh

10、tbeperceivedbymanagementasincreasingitslegalliability.Thisisprobablythereasonsomecompanieswerereluctanttomakesuchstatementsabouttheeffectivenessofinternalcontrols.Howeverwiththeappropriatecaveatsthemanagementreptneednoti

11、ncreaselegalliability.InternalControlOtherIssuesControIproceduresarenotcostfreemanagementmayconsciouslydecidethatcertaincontrolproceduresarenotneededbecausethecostinvolvedmaybegreaterthanthebenefits.Twentyninereptsemphas

12、izedthecostbenefitconsiderationsassociatedwithinternalcontrolsystems.Furtheranyinternalcontrolsystemhaslimitations.Controlprocedurescanalwaysbecircumventedoverridden.HenceCOSOnotedthatmanagementreptsshouldincludeastateme

13、ntabouttheinherentlimitationsofinternalcontrolsystems.Themodelreptsgiventhereinspecificallywarnthereaderaboutinherentlimitations“includingthepossibilityofhumanerrthecircumventionoverridingofcontrols.“Only10reptsdiscussed

14、theinherentlimitationsofinternalcontrolsystemsoftheseonlythreenotedthepossibilitiesofcircumventionoverridesofcontrols.FexampleinthereptofGegiaPacificCpationincludedanotationthat“Thereareinherentlimitationsintheeffectiven

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