1、2300 英文单词， 1.4 万英文字符 ，中文 3800 字 文献出处： Hurloiu L R , Burtea E , Preda B F . Organizing Inspections Regarding Managerial Internal Control and Preventive Financial ControlJ. Procedia Economics and Finance, 2014, 16:275-280. Organizing Inspections Regarding Managerial Internal Control and Preventive Fin
2、ancial Control Lcrmioara-Rodica Hurloiu, Elena Burtea, Bianca-Florentina Preda Abstract The control environment is the foundation of the whole system of internal control. It constitutes the basis of all other components of internal control. He sets the tone of the organization. It provides disciplin
3、e and climate that influence the overall quality of internal control. The control environment forms the basis for creating a vision and response to risks and controls from the staff of an organization. This paper presents the control environment that influence the way of establishing the strategy an
4、d objectives and how to structure control activities. The essence of any business is the people behind it - their individual tasks, including integrity, ethical values and competence - and the environment in which they work. Keywords: control environment, internal control, preventive financial contr
5、ol 1. Introduction Management and control refers to the ability of individuals to understand and perform their duties. Managements responsibility for activities lies in better use of the skills. An effective control environment is essential to allow other financial accounting management components,
6、for example, risk management and control activities to function properly. Establishing a sustainable control environment requires management to a procedure of setting objectives and the objectives chosen to support and be consistent with the mission of the entity. Objectives must exist before management to identify potential risks that could affect their achievement. Following the objectives and risk assessment of the entitys control environment can change. For example, the strategy can b
