2014年会计外文翻译--公司治理与内部审计的效益研究：给中小企业的建议

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1、 5100 英文单词， 27500 英文字符，中文 8700 字 毕业设计 (论文 )外文资料翻译 院 ： 经济管理 学院 专 业： 会计学 姓 名： 学 号： 外文出处： Nurmazilah Mahzan,Chia Meng Yan. Harnessing the benefits of Corporate Governance Internal Audit: Advice to SME J.Procedia Social and Behavior -al Sciences,2014,(115) : 156-165. 附 件： 1.外文资料翻译译文； 2.外文原文。 (用外文写 ) 附件

2、1：外文资料翻译 英 文 Harnessing the benefits of Corporate Governance and Internal Audit: Advice to SME Nurmazilah Mahzan, Chia Meng Yan Abstract Small Medium Enterprises (SME) are vital to economic growth in Malaysia and many emerging economies as they are major contributors to the gross domestic product. I

3、t is therefore imperative for SME to strengthen its governance, risk and control (GRC) system that is recommended by Corporate Governance (CG) code to support strong business performance. Internal auditor is the right party to provide assurance and consultancy on GRC for a firm to stay competitive.

4、There is generally a lack of awareness among these enterprises regarding significance of internal audit and if there is awareness, there is a general aversion to adopting these practices because of the cost of implementation. This paper was carried out solely through analysis of extant literatures.

5、We identified from reports and previous studies that SME failures are contributed by several factors including low productivity, lack of financing as well as inadequate skills and capabilities. The corporate governance literature posits that companies may achieve strategic, tactical and operational

6、efficiency by embracing good CG principles which include risk management and controls mechanism. Further, internal audit enhance CG through assurance and consultancy work on GRC. Based on the findings from the review of extant literatures, it was found that current status of CG in SMEs are not impressive at all