瑞典中小企业内部控制研究外文翻译（节选）

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1、2000单词，3400汉字 本科毕业论文（设计）  外   文   翻   译  外文题目    Internal Control in Swedish Small and Medium Size Enterprises  外文出处        France： Ume School of Business， 2009.23-29                     &nb

2、sp;           外文 作者            Tsegahiwot Teketel Zelalem Berhanu                                                   &nbs

3、p;       2 原文：  Internal Control in Swedish Small and Medium Size Enterprises 3.4 Roles and Responsibilities in Internal control Under this section, we will discuss the roles and responsibilities of the various stakeholders in SMEs involved in the system of internal control. This

4、 aspect of internal control is dealt separately here since the theory on internal control underlines the importance of having a very clear distinction of roles and responsibilities in such enterprises. This section will be used to back up the selection of sample interviewees in the data collection p

5、rocess from various positions including managers, auditors, accountants, and the like. This part of the theoretical framework is expected to provide a basis to identify the major challenges of SMEs in implementing a proper system of internal control； and in so doing to target the research question.

6、No one in the organization is exempted from a responsibility for internal control. All employees, with varying degrees, are involved in it - whether they are participating in the control system per se, or produce information to be used in the control system. The role of the corporate governance part

7、icipants including the Management, the Board of Directors, and Auditors is discussed briefly in what follows. Management: The Chief Executive Officer (CEO) plays a forefront role in designing and implementing effective internal control. In the case of small enterprises, the leadership of the chief e

8、xecutive often an owner-manager is usually more direct. However, in large and medium companies, the CEO gives direction to senior managers and reviews how they control the business, thereby leading more indirectly. The Management holds the responsibility to decide on how much risk is acceptable to t

9、he company. In so doing, it spells out the level of effectiveness and efficiency of internal control system. (Cheney, 2008, p.1) Board of Directors: Board of Directors plays an important role in internal control system by 3 providing governance and corporate strategic leadership. They are involved i

10、n resource allocation, business plan decisions, enhancement of capability in various departments, and the like. They also appoint management which provides direction to effective internal control. Auditors: By auditor, we refer to both internal and external auditors. They are highly involved in ensu

11、ring effectiveness of the internal control system. The design and implementation of control mechanisms are assessed by such auditors. Their assessment is eventually to be translated into recommendations on how to improve the system of internal control (Cheney, 2008, p.2) Therefore, the Management, t

12、he Board of Directors, and Auditors are the main participants in designing and implementing effective internal control in most organizations including SMEs. 3.5 Internal Control in the Swedish Code of Corporate Governance  One of the arguments to include such section in the research paper is th

13、e belief that a proper understanding of the legal framework under which SMEs operate enhances understanding of their business environment and operations. The principles that this research intends to draw for SMEs needs to be in line with the general legal framework of relevance to SMEs. Therefore, t

14、his section enables researchers to delimit the theoretical framework on which the analysis will be based so that the conclusions to draw fit into the Swedish legal framework. The Swedish corporate governance code was published in December 2004. It contains a number of rules and regulations regarding

15、 corporate governance, including internal control. Since the focus of this thesis is on internal control, we will not give a detailed description of the entire code. The two paragraphs in the Swedish Code of Corporate Governance that deal with internal control are paragraph 3.7 Internal control and

16、Internal Auditing and paragraph 5.2 Report on Internal Controls. The article clearly states that the Board is responsible for the companys internal control. The Board is to ensure that the company has a sound system of internal controls and keeps itself informed of and assesses how well it functions. (The Code