翻訳と辞書 Words near each other ・ Internal code ・ Internal colonialism ・ Internal Combustion (short story) ・ Internal combustion engine ・ Internal combustion engine cooling ・ Internal communications ・ Internal conflict ・ Internal conflict in Azawad ・ Internal conflict in Bangladesh ・ Internal conflict in Myanmar ・ Internal conflict in Peru ・ Internal conflict in South Sudan ・ Internal conflict in Yemen ・ Internal consistency ・ Internal consistency of the Bible ・ Internal control ・ Internal control region ・ Internal conversion ・ Internal conversion (chemistry) ・ Internal conversion coefficient ・ Internal Coordinate Mechanics ・ Internal debt ・ Internal devaluation ・ Internal discourse ・ Internal Dobrujan Revolutionary Organisation ・ Internal documentation ・ Internal dosimetry ・ Internal drainage board ・ Internal Drive ・ Internal drive propulsion Dictionary Lists mini英和辞書 mini和英辞書 Webster 1913 Latin-English FOLDOC Wikipedia English ウィキペディア

翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Internal control ： ウィキペディア英語版 Internal control Internal control, as defined in accounting and auditing, is a process for assuring achievement of an organization's objectives in operational effectiveness and efficiency, reliable financial reporting, and compliance with laws, regulations and policies. A broad concept, internal control involves everything that controls risks to an organization. It is a means by which an organization's resources are directed, monitored, and measured. It plays an important role in detecting and preventing fraud and protecting the organization's resources, both physical (e.g., machinery and property) and intangible (e.g., reputation or intellectual property such as trademarks). At the organizational level, internal control objectives relate to the reliability of financial reporting, timely feedback on the achievement of operational or strategic goals, and compliance with laws and regulations. At the specific transaction level, internal control refers to the actions taken to achieve a specific objective (e.g., how to ensure the organization's payments to third parties are for valid services rendered.) Internal control procedures reduce process variation, leading to more predictable outcomes. Internal control is a key element of the Foreign Corrupt Practices Act (FCPA) of 1977 and the Sarbanes–Oxley Act of 2002, which required improvements in internal control in United States public corporations. Internal controls within business entities are also referred to as operational controls. ==Early history of internal control== Internal controls have existed from ancient times. In Hellenistic Egypt there was a dual administration, with one set of bureaucrats charged with collecting taxes and another with supervising them. In the Republic of China, the Control ''Yuan'' (監察院; pinyin: Jiānchá Yùan), one of the five branches of government, is an investigatory agency that monitors the other branches of government. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Internal control」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.