1、此文档是毕业设计外文翻译成品（ 含英文原文+中文翻译） ，无需调整复杂的格 式！下载之后直接可用，方便快捷！本文价格不贵,也就几十块钱！一辈子也就 一次的事！ 外文标题：EFFECTIVENESS OF INTERNAL CONTROL SYSTEMS OF LISTED FIRMS IN GHANA 外文作者：Joseph M. Onumah, Ransome Kuipo and Victoria A. Obeng 文献出处: Accounting in Africa,Research in Accounting in Emerging Economies, Volume 12A, 3149
2、,2019 (如觉得年份太老，可改为近 2 年，毕竟 很多毕业生都这样做) 英文 3672 单词，23758 字符(字符就是印刷符)，中文 5657 汉字。 （如果字数多 了，可自行删减，大多数学校都是要求选取外文的一部分内容进行翻译的。 ） EFFECTIVENESS OF INTERNAL CONTROL SYSTEMS OF LISTED FIRMS IN GHANA ABSTRACT: Purpose This study examines the effectiveness of internal control systems of listed firms in Ghana. T
3、he recent ( especially international) financial reporting scandals have caused regulators to place a lot of attention on internal control systems as a mechanism that could help improve the quality of financial reporting. Design/methodology/approach The study examined annual reports of a sample of 33
4、 firms listed on the Ghana Stock Exchange. In measuring the level of internal control effectiveness, 23 items relating to internal control categorised under control environment, information and communication, risk assessment, control activities and monitoring were operationalised and the effectiveness score was determined based on the items. Findings Overall internal control system showed an average level of effectiveness in this study, which implied an overall low level of effectiveness.
