① 需要关于企业内部控制的外文文献，非常感谢（篇数多少都可以）
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② 急求两篇关于“上市公司内部控制研究”的外文文献！！！
1.WeiliGe,SarahMcVay.�OxleyAct,2005
2.JeffreyT.Doyle,WeiliGe.,2007.
③ 求英文参考文献，关于企业内部控制成本与效益分析
已发，请注意查收，好几篇。可能需要一点时间。我是直接叫我图书馆管理员发的
④ 请问企业内部控制外文文献
Internal Controls and Managing Enterprise-Wide Risks
By John Farrell
In addition to complying with the sweeping reforms in corporate governance and financial reporting following the Sarbanes-Oxley Act, companies can benefit further by adopting a broader view that encompasses an enterprise-wide risk-management outlook. This approach is especially applicable to section 404 of the Sarbanes-Oxley Act, which deals with management’s assertion regarding the effectiveness of its internal controls over financial reporting. As companies work to comply with these new rules, they can build their section 404 work into an opportunity to address other aspects of risk throughout the organization, including financial, legal, and operational.
The emerging trend of evaluating and monitoring the range of business risks—including those assessed in an internal control review—may help companies simultaneously meet strategic goals, boost shareholder and stakeholder value, and focus on good governance.
Self-Assessment
Fulfilling the mandates of section 404 need not be an obstacle to implementing an enterprise risk-management effort. Instead, the compliance process can enable companies to focus on enterprise-wide risks through a distributed evaluation—that is, a self-assessment of risk and control. This evaluation assigns responsibility for the assessment to those who are “closest to the action”—in other words, those most directly involved in the control over each process. Such an approach can help companies achieve a better-balanced risk and control status.
Conventional wisdom formerly held that responsibility for internal controls was delegated to an organization’s financial group. According to current thinking, however, internal controls are owned by those within the business who manage daily operations and who depend on the controls for achieving their goals. These control process owners are well prepared to perform the distributed evaluation of identifying, evaluating, and managing pertinent risks to assist the business in achieving its financial goals. The Sarbanes-Oxley rules reinforce the value of such risk-based evaluations.
If a company looks ahead one year, how can it measure success beyond mere compliance with regulatory requirements? For multinational companies, one sign of success would be a worldwide standardization of internal controls that allows the organization to orient itself toward a widely accepted set of control criteria, such as the Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal control framework or the COSO enterprise risk- management (ERM) framework issued in 2003. Coining a “controls language” shared throughout the organization can help a company take greatest advantage of its set of controls—deciding which key controls to keep and which it can discard because they do not add value or are otherwise unnecessary.
Process Improvement
In addition, companies may use the section 404 assertion rules to help them achieve a company-wide transformation of business processes. The internal-control assessment may proce several improvements:
Greater use of automated, or system-based, controls;
Better evaluation of process risks and mitigation of risk;
More uniform controls throughout the organization; and
Greater responsibility for controls assessment for the process owners.
The compliance proceres can also be used to weed out nonessential tasks and determine good practices within each business process:
Comparing controls between different business units, or within a company’s operations in different countries;
Cutting the risk of error by using a more technology-based method of control rather than manual processes;
Using key performance indicators to gauge the effectiveness of a process across a span of risks and time periods; and
Getting feedback from control proceres on a worldwide basis, which can lead to better reporting capabilities.
In examining their sets of controls, companies may find it valuable and cost-effective to consider an automated system rather than a manual review. The internal control assessment, performed through an automated self-assessment, is more than a simple questionnaire. It can gather information from control owners about the status of key controls. The assessment is based not on the frequency of the assertion but on the type of control—automated or manual—and how vulnerable to risk the controls may be.
Using an automated system for internal control assessment offers several other advantages. It consolidates internal control information and status, as well as being a repository of all organizational risks and controls. The repository is useful not only for section 404 reporting responsibilities but also for any ERM initiatives.
Role of the Internal Auditor
The internal auditor can play a vital role in linking internal control reporting with ERM. The internal auditor can foster an environment that allows the company to link the efficiencies of an ERM approach to the overall business aims of the organization.
In addition to articulating the linkage of internal control reporting with ERM to senior management, the internal auditor can perform a number of other important functions:
Helping control process owners gain a better understanding of internal control assessment and testing.
Becoming a purveyor of best practices within the organization. For example, if the internal auditor discovers that a particular business segment has adopted a more efficient approach to internal control reporting, she can share that knowledge with other business segments.
Generally enhancing the organization’s understanding of internal controls by imparting subject-matter knowledge in this area.
Monitoring the organization’s internal controls through testing and feedback on its control status.
Focus on Governance
While the distributed evaluation, or risk assessment, is properly assigned to the operations people with direct experience in their respective areas, the overall risks that an organization faces continue to be a corporate-governance priority for the board of directors and management. To help them better understand those risks, corporate leaders should consider the following questions:
What types of analyses is the organization doing to identify risks?
What is the organization doing to assess those risks and find the best way to take advantage of or mitigate them?
In response to the mandates and recommendations of Sarbanes-Oxley, senior management may consider several other measures to enhance corporate accountability:
Assessing self-knowledge and knowledge of others in the organization.
Ensuring that a uniform process exists and is followed by other members
of the organization that provides internal certification.
Assessing the impact of changes in the business that may have an effect on internal controls; for example, acquisitions or divestitures, and new accounting or SEC rules.
Obtaining formal internal management representation letters, on a quarterly basis, from internal accounting personnel for domestic and foreign subsidiaries.
Holding monthly or quarterly conference calls with accounting staff (including worldwide operations) to review new accounting pronouncements and other items that facilitate the closing process.
Initiating a formal regular meeting with key process owners or segment leaders (including sales, purchasing, human resources, and legal) to discuss activities that may influence accounting and disclosure.
Harmonizing these measures with any ERM initiatives.
Applying an ERM approach to the internal-control assessment process has costs. It may be more costly, however, not to seize the opportunity to implement this approach. The investment would include:
Establishing a risk framework and common risk vocabulary;
Establishing and maintaining a chief risk officer or risk committee;
Continued measuring and monitoring; and
Periodic updating of the risk assessment framework.
For many companies, a phased-in approach is the most practical way to deal with the cost issue. Initially, a company evaluates only the risks and controls over financial reporting, but it designs the evaluation tools and techniques so they can support ERM. Once the evaluations required by Sarbanes-Oxley are complete, the company can expand the assessment into the operational and strategic realms, until a complete ERM system is in place.
from：http://www.nysscpa.org/cpajournal/2004/804/perspectives/p11.htm
more about：http://www.occ.treas.gov/handbook/intcntrl2.pdf
⑤ 求有关企业内部控制的英文参考文献
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⑥ 求关于企业内部控制或者 风险管理研究 的全英文参考文献，最好文献出处是全英文的书，并且是近几的
企业内部控制或者
Q我帮做
⑦ 关于企业内部控制的有英文参考文献的论文
[1] 财政部注册会计师委员会办公室.审计[Z].,2001..
[2] 朱荣恩.内部控制的方式[J].中国审计,2002,(7):.
[3] 李国盛.内控制度的现状、成因及对策建议[J].四川会计,:.
[4] 张俊民.企业内部会计控制目标构造及其分层设计[J].重庆财会,:.
[5] 王纬.COSO模型在会计控制中的应用[J].江苏财会,2002,(2):.
⑧ 有关企业货币资金内部控制的相关外文参考文献
我处禁止上传文件，相关PDF外文文献有，翻译没有，翻译得靠你自己，希望能回满足你的需要，能帮到你，答多多给点悬赏分吧，急用的话请多选赏点分吧，这样更多的知友才会及时帮到你，我找到也是很花时间的，如果需要请直接网络 私信 或者 Hi 中留言贴出你在 网络知道的问题链接地址 及 邮箱地址
⑨ 关于上市公司内部控制信息披露外文文献资料出版书籍最新的
上市公司内部控制信息披露外文文献有的，要bang助？
⑩ 内部控制外文文献
Weili Ge and Sarah McVay.The disclosure of material weaknesses in internal control after the Sarbanes-Oxley Act（后萨宾斯-奥克斯利法案时代内部控制重大缺陷的披露）[J].Accounting Horizons, September 2005 Issue