题目

英语翻译
What Internal Control Can Do
Internal control can help an entity achieve its performance and profitability targets,and prevent loss of resources.It can help ensure reliable financial reporting.And it can help ensure that the enterprise complies with laws and regulations,avoiding damage to its reputation and other consequences.In sum,it can help an entity get to where it wants to go,and avoid pitfalls and surprises along the way.
What Internal Control Cannot Do
Unfortunately,some people have greater,and unrealistic,expectations.They look for absolutes,believing that:
• Internal control can ensure an entity's success--that is,it will ensure achievement of basic business objectives or will,at the least,ensure survival.
Even effective internal control can only help an entity achieve these objectives.It can provide management information about the entity's progress,or lack of it,toward their achievement.But internal control cannot change an inherently poor manager into a good one.And,shifts in government policy or programs,competitors' actions or economic conditions can be beyond management's control.Internal control cannot ensure success,or even survival.
• Internal control can ensure the reliability of financial reporting and compliance with laws and regulations.
This belief is also unwarranted.An internal control system,no matter how well conceived and operated,can provide only reasonable--not absolute--assurance to management and the board regarding achievement of an entity's objectives.The likelihood of achievement is affected by limitations inherent in all internal control systems.These include the realities that judgments in decision-making can be faulty,and that breakdowns can occur because of simple error or mistake.Additionally,controls can be circumvented by the collusion of two or more people,and management has the ability to override the system.Another limiting factor is that the design of an internal control system must reflect the fact that there are resource constraints,and the benefits of controls must be considered relative to their costs.
Thus,while internal control can help an entity achieve its objectives,it is not a panacea.
Roles and Responsibilities
Everyone in an organization has responsibility for internal control.

提问时间：2021-04-19

答案

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