1、中文 3160 字 本科毕业论文（设计） 外 文 翻 译 外文 作者 Snyder Neil H , Broome O. Whitfield 原文 ： Using internal controls to reduce employee theft in small business Employee theft is one of the most serious problems faced by small businesses in the United States today. According to the U.S. Chamber of Commerce, $40 billi
2、on is stolen annually from U.S. businesses, ten times the cost of the nations street crime. In addition, estimates suggest that almost $200 billion worth of employee time is stolen annually and that losses due to employee theft are increasing at a rate of 15 percent per year. The effects of employee
3、 theft on smaller firms can be devastating. Because of the competitive nature of the markets they serve and the financial constraints they face, small businesses can ill afford to ignore this problem. According to one estimate, for example, almost one-third of all business failures in the United Sta
4、tes are due to internal theft. Interestingly, most small business owners are not sensitive enough to the threat posed by this form of theft, and tend to regard it as a cost of doing business. Internal issues in general, and employee theft in particular, tend to be ignored unless, and until, severe p
5、roblems arise. The Importance of Internal Controls The implementation of appropriate internal control procedures is a fundamental and important step in reducing employee theft. To be effective, the controls used and the way they are implemented must reflect an understanding of who is likely to steal
6、 from the company and how he or she might do it. Additionally, internal control procedures must be used in a consistent manner, and they should not differentiate among owners, managers, partners, officers, relatives, or friends. This article focuses on the use of internal controls in small firms to
7、reduce employee theft. It takes into account that, in dealing with the theft problem, smaller firms must come to grips with severe constraints that larger firms do not encounter. Additionally, the underlying organizational issues that influence employee attitudes toward theft are discussed. Organiza
8、tional Climate and Control of Theft Effective internal control begins with the creation of a climate within the organization that supports and reinforces such values as honesty and integrity. Small business owners should begin by communicating clearly with their employees so that everyone understand
9、s what constitutes theft and the consequences for those committing the offense. Additionally, it is essential for all members of the management team to adhere closely to these values. If managers deviate from the values even slightly, the employees may conclude that these values are mere window dres
10、sing. The creation of an appropriate climate in the firm is thus a necessary precondition for the effective implementation of internal control procedures. Using Internal Controls Once these basic questions and issues have been addressed, it is important to focus attention on the specific controls ne
11、eded to minimize the incidence of employee theft. Careless or inadequate internal controls provide an attractive inducement to would-be thieves, and they suggest that management is not serious about the problem. Good internal controls, on the other hand, can help to increase productivity by minimizi
12、ng waste, unintentional errors, and fraud. In addition, internal controls make it difficult for dishonest employees to flourish by increasing the odds that a thief will be caught. Although controls are useful, if owners and managers become too control conscious, they can do harm to their businesses.
13、 According to Richard Greene, a tightly controlled environment can have the adverse effect of reducing both productivity and creativity. Finding the appropriate level of internal control, therefore, is a critical management responsibility requiring the use of good judgment. In small businesses, the
14、job can be especially difficult for two reasons: not enough staff and too little money. Identifying the controls that are essential to reduce theft in smaller businesses is critically important. This is true because the firms survival may depend on it, and also because the needs of small firms in th
15、is regard are different from those of larger ones. With these considerations in mind, the following discussion gives attention to the identification of specific internal control procedures that should be in place in any small business. Methodology used to Identify Controls Differentiating Between Sm
16、all, Medium, and Large Businesses Focusing on the particular needs of small businesses was crucial to the success of this research. To assist them in this regard, the authors relied on the work of Donald Thain, who developed criteria for differentiating between small, medium, and large businesses. F
17、or example, smaller firms, according to Thain, face different kinds of problems than the others. They tend to have different objectives and strategies for achieving them, tend to organize differently, and tend to use different decision processes. The authors summarized Thains work and then asked the
18、ir expert evaluators (described below) to use this information as a guide in attempting to differentiate, consistently and objectively, among small, medium, and large firms in regard to their internal control needs. Developing a Comprehensive List of Internal Controls Identifying the internal contro
19、ls that might be used by small businesses to reduce employee theft necessitated gathering information from various sources. Using the information from these sources, a comprehensive control checklist was prepared. This list of controls is believed to be the most comprehensive currently available. Id
20、entifying Controls That All Small Businesses Should Use The authors asked eight certified public accountants to assist them by serving as expert evaluators in identifying controls that should be used by all small businesses. Four of the CPAs were partners in Big Eight accounting firms, and the others were partners in local or regional firms. CPAs were thought to be an ideal choice for this job, because they are viewed widely by people in the business community as knowledgeable, thorough, morally
