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：Perspectives on Internal Control and Enterprise Risk Management 外文作者：Ldil Kaya 文献出处: Eurasian Business Perspectives, pp.379-389,2018(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 3957 单词，26612 字符(字符就是印刷符)，中文 6534 汉字。 （如果字数多 了，可
2、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。 ） Perspectives on Internal Control and Enterprise Risk Management Abstract：Grounded on the literature review on Enterprise Risk Management (ERM) this paper aims to analyze the extent and the effectiveness of internal control as well as ERM and to explore their connecti
3、on with the value creation. A theoretical lens is used to discuss whether effective internal control and ERM enhance performance and increase value creation ability. ERM is most frequently defined with the reference to the 2004 Guidance document published by Committee of Sponsoring Organizations of
4、Treadway Commission (COSO). Proponents of COSOs ERM Integrated Framework describe this framework as a world-level template for best practice, and claim that ERM used by management to enhance an organization ability to manage uncertainty and to consider how much risk to accept as it strives to increase stakeholder value. Additionally the Internal Control Integrated Framework is a viable and suitable framework for designing, implementing, conducting and assessing the effectiveness of inte
