内部控制标准--纽约政府【外文翻译】.doc

1、 外文翻译 原文 Standards for Internal Control in New York State Government MaterialSource:EBSCO Author: Thomas P. Di Napoli State Comptroller This definition establishes that internal control: affects every aspect of an organization: all of its people, processes and in restructures a basic element that pe

2、rmeates an organization, not a feature that is added on; incorporates the qualities of good management; is dependent upon people and will succeed or fail depending on the attention people give to it; is effective when all of the people and the surrounding environment work together; provides a level

3、of comfort regarding the likelihood of achieving organizational objectives; and helps an organization achieve its mission. Control environment is the attitude toward internal control and control consciousness established and maintained by the management and employees of an organization. It is a prod

4、uct of managements governance, that is, its philosophy, style and supportive attitude, as well as the competence, ethical values, integrity and morale of the people of the organization. The control environment is further affected by the organizations structure and accountability relationships. The c

5、ontrol environment has a pervasive influence on the decisions and activities of an organization, and provides the foundation for the overall system of internal control. If this foundation is not strong, if the control environment is not positive, the overall system of internal control will not be as

6、 effective as it should be. The following describes how management is responsible for creating a positive control environment, and how employees are responsible for helping to maintain this environment. Governance is the influence on an organization exercised by the executive body or the chief execu

7、tive which/who governs it. The executive body may be a board of directors, board of trustees, council, legislature or similar entity. The chief executive may be the president, chancellor, commissioner, chief judge or an individual elected or appointed as the high estranking person in the organizatio

8、n. Their governance responsibilities are usually founded in a constitution, charter, laws, by-laws, regulations and other similar documents. The leadership, actions and tone established and practiced by the governing body/executive can have a profound impact on how the employees of the organization

9、perform their responsibilities, which in turn affects the achievement of the organizations mission. Ethical Values and Integrity are key elements contributing to a good control environment. Ethical values are the standards of behavior that form the framework for employee conduct. Ethical values guid

10、e employees when they make decisions. Management addresses the issue of ethical values when it encourages: commitment to honesty and fairness; recognition of and adherence to laws and policies; respect for the organization; leadership by example; commitment to excellence; respect for authority; resp

11、ect for employees rights; and conformance with professional standards. People in an organization have personal and professional integrity when they adhere to ethical values. While it is managements responsibility to establish and communicate the ethical values of the organization, it is everyones re

12、sponsibility to demonstrate integrity. Management encourages integrity by: establishing and publishing a code of conduct; complying with the organizations ethical values and code of conduct; rewarding employee commitment to the organizations ethical values; establishing methods for reporting ethical

13、 violations; and consistently enforcing disciplinary practices for all ethical violations. Management Operating Style and Philosophy reflects managements basic beliefs regarding how the people and activities of an organization should be managed. There are many styles and philosophies. Although none

14、are inherently right or wrong, some may be more effective than others in helping a particular organization accomplish its mission. Management should practice the most effective style and philosophy for the organization, making sure that they reflect the ethical values of the organization, and positi

15、vely affect staff morale. Management should practice and clearly communicate and demonstrate these beliefs to staff and periodic all ye valuate whether the style and philosophy are effective and are practiced consistently. Managements philosophy and style can be demonstrated in such areas as: manage

16、ments approach tore cognizing and responding to risks (both internal and external); acceptance of regulatory control imposed by others; managements attitude toward internal and external reporting; the use of aggressive or conservative accounting principles; the attitude of management toward informat

17、ion technology and accounting functions; and managements support for and responsiveness to internal and external audits and evaluations. Competence is a characteristic of people who have the skill, knowledge and ability to perform tasks. Managements responsibility for ensuring the competency of its

18、employees should begin with establishing appropriate human resource policies and practices that reflect a commitment to: establishing levels of knowledge and skill required for every position; verifying the qualifications of job candidates; hiring and promoting only those with the required knowledge

19、 and skills; and establishing training programs that help employees increase their knowledge and skills. Management should also ensure that employees have what they need to perform their jobs, such as equipment, software and policy and procedure manuals as well as the tools and support they need to

20、perform their tasks. Morale is the attitude people have about their work, as exhibited by their confidence, discipline and willingness to perform tasks. Management should recognize the importance of good moralein an effective control environment. Peoples attitude about their jobs, work environment a

21、nd organization affects how well they do their jobs. Management should monitor the level of staff morale to ensure employees are committed to helping the organization accomplish its mission. Management should also take actions to maintain high morale. Such actions should provide staff with a sense t

22、hat: their opinions and contributions are welcomed, valued and recognized; the organization is willing to help improve their level of competency; there is opportunity for continuous improvement; they have a stake in the mission, goals and objectives of the organization; the organizations appraisal a

23、nd reward systems are fair and consistent; and the lines of communication are open. Supportive Attitude is a disposition that encourages desired outcomes. Since internal control provides management with reasonable assurance that the organizations mission is being accomplished, management should have

24、 a supportive attitude toward internal control that permeates the organization. Executive management should set a tone that emphasizes the importance of internal control. Such a tone is characterized by: minimal and guarded use of control overrides; support for conducting control self-assessments an

25、d internal and external audits; responsiveness to issues raised as the result of the evaluations and audits; and ongoing education to ensure everyone understands the system of internal control and their role in it. Separation of duties is the division of key tasks and responsibilities among various

26、employees and sub-units of an organization. By separating key tasks and responsibilities - such as receiving, recording, depositing, securing and reconciling assets - ma nagement can reduce the risk of error, waste, or wrongful acts. The purchasing cycle is an area where the separation of duties can

27、 minimize the risk of inappropriate,unauthorizedorfraudulentactivities.Specifically,thevariousactivitiesrelatedtoapurchase(initiation, authorization, approval, ordering, receipt, payment and recordkeeping) should be done by different employees or sub-units of an organization.Incaseswheretaskscannotb

28、eeffectivelyseparated,managementcansubstituteincreasedsupervision as an alternative control activity that can help prevent or reduce these risks. Internal audit functions add value to an organizations internal control system by bringing as ystematic, disciplined approach to the evaluation of risk an

29、d by making recommendations toin crease the effectiveness of risk management efforts, improve the internal control structure and promote good corporate governance. The Legislature, in passing the Internal Control Act, recognized the internal audit functions key role in supporting the internal contro

30、l system and, as such, made the Division of the Budget responsible for designating which State agencies would be required to maintain internal audit units. The Division of the Budget makes this determination based in part on the size, nature and/or complexity of agency operations. Other entities may

31、 choose to establish an internal audit function as part of their management of risks and resources. In either case, the Internal Control Act requires that these units be organized and operated in accordance with professional audit standards; in particular The Standards for the Professional Practice

32、of Internal Auditing promulgated by the Institute of Internal Auditors. This section, with consideration of the recommendations promulgated in 2006 by the New York State Internal Control Task Force, further interprets those standards as they apply to New York State entities and as such, forms the mi

33、nimum expectations for the organization and operation of internal auditunits within New York State government. Other organizational aspects related to the formation of an internal audit unit, including minimum qualifications for internal audit directors, are addressed by the Division of the Budget i

34、n Item B-350 of its Budget Policy and Reporting Manual entitled Government Internal Control and Internal Audit Requirements. 译文 内部控制标准 -纽约政府 资料来源： EBSCO 数据库 作者： Thomas P. Di Napoli State Comptroller 这个定义规定，内部控制是影响到各个方面的一个组织。它的所有人员，流程和基础设施，是一个基本的要素。它贯穿一个组织，而不是一个功能。对人们的依赖是良好的管理素质，将成功或失败取决于人们给它的重视；所有的人

35、以及周围环境一起工作是有效的； 提供了关于实现组织目标的可能的舒适程度，以及帮助组织实现其使命。 控制环境的态度是 ： 内部控制和控制意识建立和维持管理层和员工的一个组织 。这是一个产品的管理的治理，也就是说，其经营理念，风格和支持的态度，以及能力，道德观念，完整和士气 人们的 组织。控制环境进一步受到组织的结构和问责制的关系 的影响 。控制环境具有 的 广泛影响决定和活动的组织，并为全面系统的内部控制 提供了基础 。如果这基础不强，如果不控制环境是积极的，整个系统的内部控制将不会有效，因为它应该是这样的。 下面介绍管理部门 如何 负责建立一种积极的控制环境，以及如何雇员负责协助维持这个环境。

36、 治理是影响一个组织所行使的行政机关或行政执行 谁管理它。执行机构可能是一个董事会，理事会，立法机构或类似 实体。行政长官可能会主席，校长，处长，首席法官或个人的选举或任命为最高排名人在该组织。 道德价值和完整性的关键因素促成了良好的控制环境。道德价值的标准的行为，形成了框架，员工的行为。道德价值观指导员工时，他们作出决定。地址管理的问题道德价值观时鼓励：承诺，诚实和公平；承认和遵守法律和政策；尊重组织；领导以身作则；承诺卓越；尊重权威；尊重员工的权利；符合专业标准。 人在组织中的个人和专业的完整性时，坚持以道德价值观。虽然这是管理层的责任，建立和沟通的伦理价值组织，它是每个人的责任，以证明完

37、整性。管理鼓励完整的 ：建立和出版的行为守则；遵守本组织的道德价值观念和行为守则；奖励员工的承诺，该组织的道德价值；建立方法的报告道德行为；统一执行纪律的做法为所有的道德行为。 管理经营风格和理念反映了管理的基本信念有关如何人民和活动的一个组织的管理应有许多方式和哲学。虽然没有本质上是正确的或错误的，有些可能是更有效的比在帮助他人的特定组织完成其使命。管理部门应实践 最有效的风格和理念的组织，确保它们反映了道德价值的组织，并积极地影响工作人员的士气。管理部门应实践中， 明确地沟通和展示这些信念向工作人员和定期评价是否风格和理念是有效的，并实行一贯。 管理的理念和风格可以体现在以下领域：管理的办

38、法来认识和应对风险（内部和外部），接受管制所强加他人；管理上的态度的内部和外部报告；使用侵略性或保守的会计原则；的态度管理对信息技术和会计职能；和管理的支持和响应内部和外部审计和评价。 竞争力的一个特点是谁的人的技能，知识和能力，以执行任务。管理层的责任，以确保其雇员的能力应该开始建立适当的人力资源政策和做法，反映了承诺：建立各级的知识和技能所需要的每个位置核实资格的应聘者；雇用和晋 升只有那些具有必要的知识和技巧；建立培训计划，帮助员工提高他们的知识和技能；管理也应确保员工拥有他们所需要履行自己的工作，例如为设备，软件和政策和程序手册以及各种工具和支持需要执行其任务。 士气是人的态度对他们的

39、工作，表现出他们的信心，纪律并愿意执行的任务。管理部门应认识到良好的士气在一个有效的控制环境。人们的态度对他们的就业机会，工作环境和组织的影响有多大，他们做他们的工作。应监测管理水平的工作人员士气，以确保员工致力于帮助组织完成其使命。管理也应采取行动，保持高昂的士气。这种行动应提供工作人员有一种感觉 ，那就是：他们的意见和贡献表示欢迎，尊重和承认；该组织愿意帮助改善他们的能力水平；有机会不断改善；他们拥有的股份，任务，目标和宗旨的组织；该组织的评价和奖励制度是公平和一致的；在通信线路开放。 支持的态度是一种处分，鼓励所期望的结果。由于内部控制提供管理与合理保证本组织的使命是完成的，管理应该有一

40、个支持的态度是内部控制贯穿本组织。执行管理层应确定基调，强调内部控制的重要性。这种基调的特点是：最低限度，并谨慎使用控制覆写；支持开展控制自我评估和内部和外部审计；提出的问题作出反应的结果，评估和审计；不断的教育， 以确保每个人都理解系统的内部控制和他们的作用。 职责分离是该司的主要任务和职责不同员工和下属单位的一个组织分开，主要任务和职责如接受，记录，存放，保护和调节资产 -管理可以降低出错的风险，废物，或不法行为。采购周期是一个地方的分工可以尽量减少这种危险的不恰当的，未经授权或欺诈活动。具体而言，各有关的活动购买（开始，授权，批准，订货，收货，付款和记录）应该由不同的员工或下属单位的一个

41、组织。在案件在那里的任务不能得到有效分离，管理可以替代增加监督另一种控制的活动，可以帮助防止或减少这些风险。 内部审计职能增值的 一个组织的内部控制制度，使其系统的，有纪律的办法来评估风险，并提出建议提高风险管理的有效性的努力，改善内部控制结构和促进良好的公司治理。立法会议员，在经过内部控制法， 认识到内部审计职能的重要作用，支持内部控制制度，并例如使司的预算案负责指定哪一个国家机构必须保持内部审计单位。该司的预算案使这一决心基于部分的大小，性质和 /或复杂的工程处的业务。其他实体的可能选择建立一个内部审计职能的一部分，其风险管理和资源。 在这两种情况下，内部控制法案要求这些单位的组织和运作按照专业审计标准，特别是标准的专业内部审计业务 所颁布的内部审计研究所。本节中，在审议该建议在 2006 年颁布的美国纽约州内部控制工作队，进一步解释这些标准，也适用于美国纽约州的实体正因为如此，各种形式的最低期望的组织和运作的内部审计单位纽约州政府。其他组织方面的问题有关的形成一个内部审计单位，包括最低资格，内部审计的董事，是给该司的预算项目 B - 350 的预算政策和报告手册题为政府内部控制和内部审计要求。