内部控制标准--纽约政府外文翻译.docVIP

外文翻译 原文 Standards for Internal Control in New York State Government MaterialSource:EBSCO Author: Thomas P. Di Napoli State Comptroller This definition establishes that internal control: affects every aspect of an organization: all of its people, processes and in restructure’s a basic element that permeates an organization, not a feature that is added on; incorporates the qualities of good management; is dependent upon people and will succeed or fail depending on the attention people give to it; is effective when all of the people and the surrounding environment work together; provides a level of comfort regarding the likelihood of achieving organizational objectives; and helps an organization achieve its mission. Control environment is the attitude toward internal control and control consciousness established and maintained by the management and employees of an organization. It is a product of management’s governance, that is, its philosophy, style and supportive attitude, as well as the competence, ethical values, integrity and morale of the people of the organization. The control environment is further affected by the organizations structure and accountability relationships. The control environment has a pervasive influence on the decisions and activities of an organization, and provides the foundation for the overall system of internal control. If this foundation is not strong, if the control environment is not positive, the overall system of internal control will not be as effective as it should be. The following describes how management is responsible for creating a positive control environment, and how employees are responsible for helping to maintain this environment. Governance is the influence on an organization exercised by the executive body or the chief executive which/who governs it. The executive body may be a board of directors, board of trustees, council, legislature or similar entity. The chief executive may be the president, chancellor, commis