1、本科毕业论文（设计）外文翻译外文作者SNYDERNEILH,BROOMEOWHITFIELD原文USINGINTERNALCONTROLSTOREDUCEEMPLOYEETHEFTINSMALLBUSINESSEMPLOYEETHEFTISONEOFTHEMOSTSERIOUSPROBLEMSFACEDBYSMALLBUSINESSESINTHEUNITEDSTATESTODAYACCORDINGTOTHEUSCHAMBEROFCOMMERCE,40BILLIONISSTOLENANNUALLYFROMUSBUSINESSES,TENTIMESTHECOSTOFTHENATIONSSTREET
2、CRIMEINADDITION,ESTIMATESSUGGESTTHATALMOST200BILLIONWORTHOFEMPLOYEETIMEISSTOLENANNUALLYANDTHATLOSSESDUETOEMPLOYEETHEFTAREINCREASINGATARATEOF15PERCENTPERYEARTHEEFFECTSOFEMPLOYEETHEFTONSMALLERFIRMSCANBEDEVASTATINGBECAUSEOFTHECOMPETITIVENATUREOFTHEMARKETSTHEYSERVEANDTHEFINANCIALCONSTRAINTSTHEYFACE,SMAL
3、LBUSINESSESCANILLAFFORDTOIGNORETHISPROBLEMACCORDINGTOONEESTIMATE,FOREXAMPLE,ALMOSTONETHIRDOFALLBUSINESSFAILURESINTHEUNITEDSTATESAREDUETOINTERNALTHEFTINTERESTINGLY,MOSTSMALLBUSINESSOWNERSARENOTSENSITIVEENOUGHTOTHETHREATPOSEDBYTHISFORMOFTHEFT,ANDTENDTOREGARDITASACOSTOFDOINGBUSINESSINTERNALISSUESINGENE
4、RAL,ANDEMPLOYEETHEFTINPARTICULAR,TENDTOBEIGNOREDUNLESS,ANDUNTIL,SEVEREPROBLEMSARISETHEIMPORTANCEOFINTERNALCONTROLSTHEIMPLEMENTATIONOFAPPROPRIATEINTERNALCONTROLPROCEDURESISAFUNDAMENTALANDIMPORTANTSTEPINREDUCINGEMPLOYEETHEFTTOBEEFFECTIVE,THECONTROLSUSEDANDTHEWAYTHEYAREIMPLEMENTEDMUSTREFLECTANUNDERSTAN
5、DINGOFWHOISLIKELYTOSTEALFROMTHECOMPANYANDHOWHEORSHEMIGHTDOITADDITIONALLY,INTERNALCONTROLPROCEDURESMUSTBEUSEDINACONSISTENTMANNER,ANDTHEYSHOULDNOTDIFFERENTIATEAMONGOWNERS,MANAGERS,PARTNERS,OFFICERS,RELATIVES,ORFRIENDSTHISARTICLEFOCUSESONTHEUSEOFINTERNALCONTROLSINSMALLFIRMSTOREDUCEEMPLOYEETHEFTITTAKESI
6、NTOACCOUNTTHAT,INDEALINGWITHTHETHEFTPROBLEM,SMALLERFIRMSMUSTCOMETOGRIPSWITHSEVERECONSTRAINTSTHATLARGERFIRMSDONOTENCOUNTERADDITIONALLY,THEUNDERLYINGORGANIZATIONALISSUESTHATINFLUENCEEMPLOYEEATTITUDESTOWARDTHEFTAREDISCUSSEDORGANIZATIONALCLIMATEANDCONTROLOFTHEFTEFFECTIVEINTERNALCONTROLBEGINSWITHTHECREAT
7、IONOFACLIMATEWITHINTHEORGANIZATIONTHATSUPPORTSANDREINFORCESSUCHVALUESASHONESTYANDINTEGRITYSMALLBUSINESSOWNERSSHOULDBEGINBYCOMMUNICATINGCLEARLYWITHTHEIREMPLOYEESSOTHATEVERYONEUNDERSTANDSWHATCONSTITUTESTHEFTANDTHECONSEQUENCESFORTHOSECOMMITTINGTHEOFFENSEADDITIONALLY,ITISESSENTIALFORALLMEMBERSOFTHEMANAG
8、EMENTTEAMTOADHERECLOSELYTOTHESEVALUESIFMANAGERSDEVIATEFROMTHEVALUESEVENSLIGHTLY,THEEMPLOYEESMAYCONCLUDETHATTHESEVALUESAREMEREWINDOWDRESSINGTHECREATIONOFANAPPROPRIATECLIMATEINTHEFIRMISTHUSANECESSARYPRECONDITIONFORTHEEFFECTIVEIMPLEMENTATIONOFINTERNALCONTROLPROCEDURESUSINGINTERNALCONTROLSONCETHESEBASIC
9、QUESTIONSANDISSUESHAVEBEENADDRESSED,ITISIMPORTANTTOFOCUSATTENTIONONTHESPECIFICCONTROLSNEEDEDTOMINIMIZETHEINCIDENCEOFEMPLOYEETHEFTCARELESSORINADEQUATEINTERNALCONTROLSPROVIDEANATTRACTIVEINDUCEMENTTOWOULDBETHIEVES,ANDTHEYSUGGESTTHATMANAGEMENTISNOTSERIOUSABOUTTHEPROBLEMGOODINTERNALCONTROLS,ONTHEOTHERHAN
10、D,CANHELPTOINCREASEPRODUCTIVITYBYMINIMIZINGWASTE,UNINTENTIONALERRORS,ANDFRAUDINADDITION,INTERNALCONTROLSMAKEITDIFFICULTFORDISHONESTEMPLOYEESTOFLOURISHBYINCREASINGTHEODDSTHATATHIEFWILLBECAUGHTALTHOUGHCONTROLSAREUSEFUL,IFOWNERSANDMANAGERSBECOMETOOCONTROLCONSCIOUS,THEYCANDOHARMTOTHEIRBUSINESSESACCORDIN
11、GTORICHARDGREENE,ATIGHTLYCONTROLLEDENVIRONMENTCANHAVETHEADVERSEEFFECTOFREDUCINGBOTHPRODUCTIVITYANDCREATIVITYFINDINGTHEAPPROPRIATELEVELOFINTERNALCONTROL,THEREFORE,ISACRITICALMANAGEMENTRESPONSIBILITYREQUIRINGTHEUSEOFGOODJUDGMENTINSMALLBUSINESSES,THEJOBCANBEESPECIALLYDIFFICULTFORTWOREASONSNOTENOUGHSTAF
12、FANDTOOLITTLEMONEYIDENTIFYINGTHECONTROLSTHATAREESSENTIALTOREDUCETHEFTINSMALLERBUSINESSESISCRITICALLYIMPORTANTTHISISTRUEBECAUSETHEFIRMSSURVIVALMAYDEPENDONIT,ANDALSOBECAUSETHENEEDSOFSMALLFIRMSINTHISREGARDAREDIFFERENTFROMTHOSEOFLARGERONESWITHTHESECONSIDERATIONSINMIND,THEFOLLOWINGDISCUSSIONGIVESATTENTIO
13、NTOTHEIDENTIFICATIONOFSPECIFICINTERNALCONTROLPROCEDURESTHATSHOULDBEINPLACEINANYSMALLBUSINESSMETHODOLOGYUSEDTOIDENTIFYCONTROLSDIFFERENTIATINGBETWEENSMALL,MEDIUM,ANDLARGEBUSINESSESFOCUSINGONTHEPARTICULARNEEDSOFSMALLBUSINESSESWASCRUCIALTOTHESUCCESSOFTHISRESEARCHTOASSISTTHEMINTHISREGARD,THEAUTHORSRELIED
14、ONTHEWORKOFDONALDTHAIN,WHODEVELOPEDCRITERIAFORDIFFERENTIATINGBETWEENSMALL,MEDIUM,ANDLARGEBUSINESSESFOREXAMPLE,SMALLERFIRMS,ACCORDINGTOTHAIN,FACEDIFFERENTKINDSOFPROBLEMSTHANTHEOTHERSTHEYTENDTOHAVEDIFFERENTOBJECTIVESANDSTRATEGIESFORACHIEVINGTHEM,TENDTOORGANIZEDIFFERENTLY,ANDTENDTOUSEDIFFERENTDECISIONP
15、ROCESSESTHEAUTHORSSUMMARIZEDTHAINSWORKANDTHENASKEDTHEIREXPERTEVALUATORSDESCRIBEDBELOWTOUSETHISINFORMATIONASAGUIDEINATTEMPTINGTODIFFERENTIATE,CONSISTENTLYANDOBJECTIVELY,AMONGSMALL,MEDIUM,ANDLARGEFIRMSINREGARDTOTHEIRINTERNALCONTROLNEEDSDEVELOPINGACOMPREHENSIVELISTOFINTERNALCONTROLSIDENTIFYINGTHEINTERN
16、ALCONTROLSTHATMIGHTBEUSEDBYSMALLBUSINESSESTOREDUCEEMPLOYEETHEFTNECESSITATEDGATHERINGINFORMATIONFROMVARIOUSSOURCESUSINGTHEINFORMATIONFROMTHESESOURCES,ACOMPREHENSIVECONTROLCHECKLISTWASPREPAREDTHISLISTOFCONTROLSISBELIEVEDTOBETHEMOSTCOMPREHENSIVECURRENTLYAVAILABLEIDENTIFYINGCONTROLSTHATALLSMALLBUSINESSE
17、SSHOULDUSETHEAUTHORSASKEDEIGHTCERTIFIEDPUBLICACCOUNTANTSTOASSISTTHEMBYSERVINGASEXPERTEVALUATORSINIDENTIFYINGCONTROLSTHATSHOULDBEUSEDBYALLSMALLBUSINESSESFOUROFTHECPASWEREPARTNERSINBIGEIGHTACCOUNTINGFIRMS,ANDTHEOTHERSWEREPARTNERSINLOCALORREGIONALFIRMSCPASWERETHOUGHTTOBEANIDEALCHOICEFORTHISJOB,BECAUSET
18、HEYAREVIEWEDWIDELYBYPEOPLEINTHEBUSINESSCOMMUNITYASKNOWLEDGEABLE,THOROUGH,MORALLYUPRIGHT,ETHICAL,HONEST,ANDOBJECTIVEALSO,NOOTHERGROUPINOURSOCIETYISLIKELYTOKNOWMOREABOUTTHEAPPROPRIATEUSEOFINTERNALCONTROLSTHANCPASTHEFACTTHATONLYEIGHTCPASWEREASKEDTOASSISTINTHISRESEARCHREPRESENTSACONSTRAINTONTHEABILITYTO
19、GENERALIZEFROMTHEFINDINGSHOWEVER,THECPASWHOWORKEDONTHEPROJECTCONTRIBUTEDUPTOTWENTYHOURSOFTHEIRTIMETOPROVIDETHEINFORMATIONNEEDEDTHISSUBSTANTIALTIMEREQUIREMENTACCOUNTSFORTHEDECISIONTOUSEASMALLNUMBEROFEVALUATORSEACHOFTHEEXPERTEVALUATORSWASINSTRUCTEDTOUSETHECRITERIAINTHAINSMATRIXTODEVELOPANUNDERSTANDING
20、OFTHEPARTICULARCONTROLNEEDSOFSMALLBUSINESSESANDTHENTOIDENTIFYTHESPECIFICCONTROLSTHATSHOULDBEUSEDBYSMALLBUSINESSESTOREDUCEEMPLOYEETHEFTINEXPLAININGTHEPURPOSEOFTHEIRRESEARCHTOTHECPAS,THEAUTHORSDISCUSSEDTHEPOSSIBILITYTHATSMALLBUSINESSOWNERSMIGHTBERELATIVELYUNINFORMEDABOUTTHEIMPORTANCEOFINTERNALCONTROLS
21、INREDUCINGEMPLOYEETHEFTCONSEQUENTLY,THEYMIGHTOVERLOOKCONTROLSASAVIABLEOPTIONFORDEALINGWITHTHETHEFTPROBLEMWITHOUTEXCEPTION,THECPASSHAREDTHISOPINION,ANDMOSTOFTHEMPROVIDEDANECDOTALINFORMATIONTHATSUPPORTEDITADDITIONALLY,MOSTOFTHECPASBELIEVEDTHATSMALLERBUSINESSESAREDIFFERENTENOUGHTOJUSTIFYGIVINGTHEMSPECI
22、ALCONSIDERATIONINTHEFORMULATIONOFINTERNALCONTROLPROCEDURESRESULTSOFTHESTUDYITISVERYUNUSUALFOREIGHTPROFESSIONALPEOPLETOAGREEONANYISSUE,INCLUDINGTHEIMPORTANCEOFVARIOUSINTERNALCONTROLSTHEREFORE,THEAUTHORSHAVEDEFINEDASESSENTIALFORSMALLBUSINESSESONLYTHOSECONTROLSTHATWEREIDENTIFIEDBYSIXORMORE75PERCENTORMO
23、REOFTHEEXPERTEVALUATORSASBEINGIMPORTANTASMENTIONEDPREVIOUSLY,IMPLEMENTINGCONTROLSCOSTSMONEY,ANDCONTROLSTHATPROVIDELITTLEORNOBENEFITSHOULDBEAVOIDEDHOWEVER,ITWASTHOUGHTDESIRABLETOEXERCISECAUTIONINRECOMMENDINGTHATACONTROLNOTBEUSED,BECAUSEOFTHEPOSSIBILITYTHATITMIGHTHAVEVALUEINSOMEPARTICULARTYPESOFSMALLB
24、USINESSESTHEREFORE,THEONLYCONTROLSCLASSIFIEDASUNNECESSARYFORSMALLBUSINESSESWERETHOSECONTROLSTHATWEREUNANIMOUSLYIDENTIFIEDBYTHEEXPERTEVALUATORSASBEINGUNIMPORTANTTHEFINDINGSOFTHISRESEARCHAREPRESENTEDINEXHIBIT1INDIVIDUALCONTROLSARECLASSIFIEDASBEINGRELATEDTOCASH,PAYROLL,INVESTMENTS,INVENTORIES,GENERALBU
25、SINESS,ACCOUNTSANDNOTESRECEIVABLE,ACCOUNTSPAYABLE,SALES,ORPROPERTY,PLANT,ANDEQUIPMENT,INTHATORDERONLYTHECONTROLSTHATWEREIDENTIFIEDBYSIXORMOREOFTHEEXPERTEVALUATORSASIMPORTANT,ORBYALLOFTHEMASUNIMPORTANT,AREINCLUDEDINTHERESULTS,FORTHEREASONSPREVIOUSLYSTATEDANALYSISOFRESULTSTHEOPINIONSOFTHEEXPERTEVALUAT
26、ORSLEDTOTHEIDENTIFICATIONOFFORTYTWOCONTROLSASESSENTIALFORSMALLBUSINESSESASMIGHTBEEXPECTED,MOSTOFTHESECONTROLSTWENTYONERELATETOCASH,THEMOSTLIQUIDASSETANDTHEONEMOSTSUSCEPTIBLETOTHEFTOFTHEREMAININGESSENTIALCONTROLS,FROMTWOTOFOUREACHRELATETOPAYROLL,INVESTMENTS,INVENTORIES,GENERALBUSINESS,ACCOUNTSANDNOTE
27、SRECEIVABLE,ANDACCOUNTSPAYABLETYPESOFESSENTIALCONTROLSINCONSIDERINGTHEUSEOFTHESECONTROLS,THESMALLBUSINESSOWNERORMANAGERMAYFINDITUSEFULTOGROUPTHEMINTOAFEWCATEGORIESTHATDESCRIBETHEIRGENERALNATUREORPURPOSEINTHISSTUDY,FOURCATEGORIESHAVEBEENUSEDTHATCLASSIFYTHEESSENTIALCONTROLSBYCOMMONTECHNIQUESOFSAFEGUAR
28、DINGASSETSORASSURINGACCURACYTHESEAREKEEPINGRECORDSKR,DUTIESOFEMPLOYEESDE,SECURINGASSETSSA,ANDRESPONSIBILITYOFEMPLOYEESREITISPOSSIBLETHATACONTROLMAYBERELATEDTOMORETHANONECLASSIFICATION,BUTFORPRESENTPURPOSESEACHCONTROLISINCLUDEDONLYINTHEMOSTLOGICALCATEGORYKEEPINGRECORDSKRSOMECONTROLSAREDIRECTEDTOWARDE
29、STABLISHINGRECORDSTHATPROVIDEACHECKONEMPLOYEESHANDLINGOFASSETSANDTRANSACTIONSIFPOSSIBLE,THEREFORE,RECORDKEEPINGSHOULDBEPERFORMEDBYINDIVIDUALSWHODONOTHAVECUSTODYOFTHEASSETINQUESTIONORRESPONSIBILITYFORTHETRANSACTIONBEINGCONTROLLEDHOWEVER,THISSEPARATIONMAYBEDIFFICULTTOACHIEVEINSMALLBUSINESSESINEXHIBIT1
30、,THECONTROLSTHATINVOLVERECORDKEEPINGAREDESIGNATEDBYTHELETTERSKRFORKEEPINGRECORDSDUTIESOFEMPLOYEESDEANOTHERTYPEOFCONTROLINVOLVESTHEDELEGATIONOFTASKSTOEMPLOYEESSOTHATTHEDUTIESOFONESERVEASACHECKONTHEACTIVITIESOFANOTHERCONTROLSTHATREQUIREAPPROVALBYANOWNERORMANAGERTOCOMPLETEATRANSACTIONALSOFITINTOTHISCAT
31、EGORY,ASDOCONTROLSTHATINVOLVECHECKSBYPEOPLEOUTSIDETHEBUSINESSINVOLVINGCUSTOMERSINASSURINGTHATSALESPEOPLECORRECTLYRECORDTHEAMOUNTOFASALEVIAACASHREGISTERORARECEIPTISONEEXAMPLEOFTHELATTERCONTROLINEXHIBIT1CONTROLSOFTHISTYPEAREIDENTIFIEDBYTHELETTERSDEFORDUTIESOFEMPLOYEESSECURINGASSETSSASECURINGASSETSUNDE
32、RLOCKANDKEYORSECURINGTHEMOFFPREMISESREPRESENTSANOTHERTYPEOFCONTROLUSINGCHECKSRATHERTHANCASHTOPAYBILLSISAWAYOFCONTROLLINGCASHBYPLACINGITINTHECUSTODYOFABANKOFFPREMISESASSETSCANALSOBESECUREDOTHERTHANPHYSICALLY,SUCHASBYPRENUMBERINGCHECKS,REGISTERINGSECURITIES,ANDUSINGRESTRICTIVEENDORSEMENTSTHELETTERSSAF
33、ORSECURINGASSETSAREUSEDINEXHIBIT1TOIDENTIFYTHESECONTROLSRESPONSIBILITYOFEMPLOYEESREFINALLY,CONTROLSMAYBECLASSIFIEDASTHOSETHATCLEARLYPLACERESPONSIBILITYFORANASSETWITHASINGLEEMPLOYEEINEXHIBIT1,THISTYPEOFCONTROLISIDENTIFIEDBYTHELETTERSREFORRESPONSIBILITYOFEMPLOYEESUNNECESSARYCONTROLSTHECPASWHOSERVEDASE
34、XPERTEVALUATORSINTHISSTUDYDIDNOTEXPLAINWHYTHEYCONSIDEREDSOMEOFTHEINTERNALCONTROLSINTHECHECKLISTTOBEUNIMPORTANTFORSMALLBUSINESSESHOWEVER,THEYDIDUNANIMOUSLYAGREETHATTHIRTYTWOOFTHECONTROLSWEREUNIMPORTANTANANALYSISOFTHESECONTROLSLEADSTOINFERENCESABOUTTHETYPESOFCONTROLSTHATSMALLBUSINESSESMAYNOTFINDPRACTI
35、CALORCOSTEFFECTIVETWOCATEGORIESHAVEBEENUSEDINTHISCONNECTIONINVOLVEMENTOFOWNERORMANAGERIOINEXHIBIT1ANDSIZEINSUFFICIENTSIINEXHIBIT1ITSHOULDBENOTED,HOWEVER,THATTHESETWOCATEGORIESARECLOSELYRELATEDANDMOSTOFTHEUNNECESSARYCONTROLSCANBEINCLUDEDINBOTHOFTHEMINVOLVEMENTOFOWNERORMANAGERIOINSMALLERBUSINESSES,OWN
36、ERSORMANAGERSARETYPICALLYCLOSELYINVOLVEDONADAILYBASISFURTHERMORE,THESCOPEOFOPERATIONOFMOSTSMALLBUSINESSESPERMITSTHEOWNERORMANAGERTOBEINVOLVEDINMANYORMOSTASPECTSOFTHEBUSINESSTHUS,HEORSHECANPROVIDETHECONTROL,RATHERTHANESTABLISHINGACOSTLYPROCEDUREORSTRUCTURETODOITSIZEINSUFFICIENTSISMALLBUSINESSESOFTENH
37、AVETOOFEWEMPLOYEESTOMAKECERTAINCONTROLSPOSSIBLE,PRACTICAL,ORCOSTEFFECTIVETHEREFORE,THEOWNERORMANAGERMUSTBEAWAREOFTHEABSENCEOFTHESECONTROLSANDSUBSTITUTEPERSONALINVOLVEMENTFORTHEMSOURCESNYDERNEILH，BROOMEOWHITFIELD，ZIMMERMANKARENUSINGINTERNALCONTROLTOREDUCEEMPLOYEETHEFTINSMALLBUSINESSJJOURNALOFSMALLBUS
38、INESSMANAGEMENT，1989，（3）4855译文小企业运用内部控制减少雇员盗窃问题目前，美国小企业面临的最严重问题之一是员工盗窃问题。据美国商会表示，美国企业每年员工盗窃总额高达400亿美元左右，是国家街头犯罪额的十倍。此外，估计表明每年大约2000亿员工的时间价值也因此而被盗取，每年由于员工盗窃引起的损失也正以百分之十五的速度增长。对小企业而言，雇员盗窃的影响将是毁灭性的。由于它们所服务市场激烈的竞争和所面临的财政困难，因而小型企业不能够忽视这个问题。据估计，美国所有倒闭的企业中三分之一是由内部盗窃而导致的。有趣的是，大多数小企业主不能充分意识到内部盗窃所引起的威胁，而且把它当做
39、是企业经营必须的花费。一般地，除非出现严重问题，内部控制问题特别是内部盗窃问题往往都被企业所忽略。内部控制的重要性执行适当的内部控制程序是减少员工偷窃基本和重要的一步。内部控制的使用和执行必须反映谁有可能存在盗取意识以及他们将会如何去做。而且，内部控制程序必须采取一致的方式，不应该区分所有者，管理者，合作伙伴，管理人员，亲属或朋友。本文关注于小企业运用内部控制以减少雇员盗窃问题。但需要考虑到的是，在处理员工盗窃问题时，小企业必须认识到它将受到的严重制约，这往往是大企业不会遇到的。此外，对于影响员工对盗窃的态度的基层组织问题也进行了讨论。组织气氛和盗窃控制有效的内部控制开始于支持和加强诚信和道德
40、价值观的组织气氛的建立。小企业业主首先应该与员工沟通清楚，让大家明白什么会构成盗窃罪以及盗窃罪的后果是什么。此外，至关重要的是管理团队的所有成员自己必须密切履行这些诚信和道德价值观。如果管理者自身违背了诚信与道德价值观，甚至是稍微有所偏离，这也可以使雇员觉得所谓的诚信与道德价值观并不重要，它仅仅是为了装饰门面罢了。因此，在公司有效的内部控制程序执行的必要前提是创造适当的组织气氛。内部控制的运用一旦这些基本问题都得到解决，重要的是把重点放在需要尽量减少员工盗窃发生率的具体控制的关注上。缺乏内部控制给想要盗窃的人提供了一个有吸引力的诱因，而且他们也会认为管理层对这一问题并不重视。另一方面，良好的内
41、部控制，通过减少浪费、无意的错误，欺诈而有助于提高效益。通过提高捕获盗窃者的机率，内部控制能有效遏制不诚信员工的发展。虽然内部控制是有益的，但如果业主和管理人员控制意识过于强烈，它也会不利于企业的发展。依据理查德格林所述，一个严格控制的环境有减少生产力和创造力的不利影响。因此，寻找适当的内部控制水平是一种重要的管理责任，而且也需要良好的判断力。没有足够的人员和资金有限是小企业内部控制难以实施的两个重要于原因。对小企业而言，识别减少盗窃所必需的控制是至关重要的。这是因为该企业的生存可能取决于此，而且，小企业对这方面的需求是与大企业不同的。考虑到这些因素，下面的讨论把重点放在可以运用到任何小企业的
42、具体的内部控制程序上。用来识别控制的方法1、找出小型，中型，大型企业之间存在的差异这次研究成功的关键是关注小企业的特定需求。作者在唐纳德塞恩研究出的区分小型，中型和大型企业的标准的基础上进行这方面的研究。例如，根据塞恩的理解，小企业面临着与其他企业不同种类的问题。小企业往往有不同的目标和策略，不同的组织和不同的决策过程。作者总结了塞恩的研究，并运用其中的信息作为指导，试图客观地描述小企业在内部控制需要上与大中型企业的差异性和一致性。2、研发全面控制列表从各种来源收集信息以识别可能被用于降低小企业雇员盗窃必要的内部控制。有了这些信息，就具备了全面控制的检查列表。这种控件列表被认为是当前可用中最全
43、面的。3、识别所有小企业应该使用的控制作者邀请了8个注册会计师作为评估专家来帮助他们识别所有小企业应该使用的控制。其中四个注册会计师是八大会计师事务所合伙人，其余均为地方或地区性公司的合作伙伴。注册会计师被认为是这项工作的理想选择，因为他们在商界被广泛的认为是有知识的，彻底的，正直的，道德的，诚实的和客观的。而且，在我们的社会没有其他群体可能比注册会计师对内部控制的适当使用了解更多。只有8个注册会计师被邀请参加这一研究这个事实可以表明对于此项研究的成果是有一定的限制性的。然而这些注册会计师为了提供这个项目所需的信息都投入了高达20个小时的工作时间。事实上，实质的时间需要才是主要的，评估者的多少
44、并不重要。每个评估者都以塞恩的矩阵标准为指导来研发小企业的特定需求，然后识别出应该使用于小企业的用于减少雇员盗窃的特殊控制。在解释注册会计师对这个研究的目的时，作者讨论到小企业主可能还未意识到内部控制对于减少雇员盗窃的重要性，因此，他们可能忽略选择一个可行的控制来处理盗窃问题。注册会计师无一例外的赞同这一看法，其中大部分还提供了例子。大多数注册会计师认为小型企业的特殊性足以让他们在内部控制程序的制定上进行特殊的考虑。研究结果八个专业人士就任何问题达成一致，这是非常不寻常的，包括各种内部控制的重要性。因此，作者将那些被75及以上的专家认为是重要的控制定义为是小企业必须的控制。如前所述，实施控制需
45、要成本，所以没有效果的控制应该避免。然而，在选择一项控制不被使用时要小心谨慎，因为它可能对一些特殊小企业有效果。因此，只有那些被专家一致确定为不重要的控制被归类为小企业不必要的控制。本研究的结果载于附录1。各个控制以现金、工资、投资、存货、一般业务、应收账款及票据、应付帐款、销售、财产、厂房和设备的顺序均被列入其中。如前所述，只有那些被75及以上的专家认为是重要的控制被列入结果中。结果分析评估专家列出了42个小企业必不可少的控制。正如人们所预期的，大多数控制是有关现金的，共有21个，因为现金是流动性最强的而且对于盗窃者最具诱惑力。剩余的控制是有关工资、投资、存货，应收账款及票据、应付帐款等。基
46、本的控制类型在考虑使用这些控制时，小企业主或管理者发现通过所描述的这些控制的特性和目的将其进行分类是非常有用的。在这项研究中，为了维护资产或保证其准确性，基本的控制已被划分为四类。他们分别是保存记录、员工职责、资产安全、员工责任。一项控制可能涉及一个以上的分类，但目前每一项控制只是归于它最合乎逻辑的类别。1、保存记录有些控制是为了保存记录便于对员工处理资产和交易进行检查。可能的话，记录保存应当由没有保管资产问题和交易责任问题的人员执行。然而，在小企业这一分离似乎难以实现。在附件1中，有关记录保存的控制被指定在KR栏中。2、员工职责对于他人活动所赋予的监督责任属于这一类。要求由业主或经理的批准以
47、完成交易的控制也属于这一类。外部人员的检查控制也属于这一类，比如客户通过收条确保销售人员正确记录销售金额。3、资产安全通过锁和钥匙保证资产安全。使用支票而不是现金来支付帐单，把现金放置在银行进行保管。除了以上这些，其它途径也可保证资产安全，比如核对、使用登记和限制接近等。在附件1中，在SA栏中提到了这些控制。4、员工责任最后，明确每一雇员单独承担一项资产的责任相关的控制可归于此类。在附件1中，在RE栏提到了这些控制，不必要的控制作为这项研究的评估专家，注册会计师对其列出的对小企业不重要的控制并未做解释，然而他们一致认为有32项控制对小企业是不重要的。对于这些控制的分析及归类对小企业是不现实的或不符合成本效益原则。以下两类已被运用于这一方面1、老板或经理的参与，2、规模有限。然而应该注意的是这两类是密切相关的，大多数不必要的控制已经包含于这两类中。老板或经理的参与在规模较小的企业，业主或管理人员通常在日常生活中积极参与。而且大多数小企业的经营范围使得其所有人或经营人可以参与大部分业务的控制。规模有限小企业往往没有多少员工，以至于缺少确定的控制。因此，企业所有者或管理人必须意识到这些控制的缺乏并且亲身参与到这一控制之中。出处SNYDERNEILH，BROOMEOWHITFIELD，ZIMMERMANKAREN小企业运用内部控制减少雇员盗窃问题J小企业管理杂志，1989，（3）4855
