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簡介：3300英文單詞，英文單詞，2萬英文字符，中文萬英文字符，中文5800字文獻出處文獻出處CARATASMA,SPATARIUECCONTEMPORARYAPPROACHESININTERNALAUDITJPROCEDIAECONOMICSANDFINANCE,2014,15530537CONTEMPORARYAPPROACHESININTERNALAUDITMARIAALINACARATAS,ELENACERASELASPATARIUABSTRACTTHEOBJECTOFTHISPAPERISTOPRESENTTHEROLEOFINTERNALAUDITINTHECONTEMPORARYLIFEOFACOMPANYINTERNALAUDITFUNCTIONPLAYSAMAJORROLEINTHEENTERPRISE,CARRYINGONCONTROLINFINANCIALFIELDANDALLOTHERSSETTLEDBYMANAGEMENT,SAFEGUARDINGTHECORPORATEASSETSANDENSURINGTHESECURITYOFACCURATERECORDSBETWEENINTERNALAUDITANDTHEPROSPERITYOFACOMPANY,THEREISASTRONGLINKWHICHLEADSTOINCREASETHEVALUEOFTHECOMPANYANDACHIEVEITSOBJECTIVESTHERELEVANCEOFINTERNALAUDITREPORTINGISGIVENALSOBYADAPTINGITSFUNCTIONTOTHECHANGINGEXPECTATIONSANDITSALIGNMENTTOFRAUDPREVENTIONPOLICIES,ASIDEWITHRISKEVALUATIONANDIMPROVEMENTOFCONTROLSTRATEGIESKEYWORDSINTERNALAUDIT,INTERNALCONTROL,RISKMANAGEMENT,CORPORATEGOVERNANCECODES1INTRODUCTIONNOWADAYS,INTERNALAUDITORSAREOPERATINGINAVERYDIFFICULTTIME,FACINGANUMBEROFSERIOUSCHANGESINSUCHCIRCUMSTANCES,THEYTRYTOEVALUATEANDIMPROVETHEEFFECTIVENESSOFRISKMANAGEMENT,CONTROLANDGOVERNANCEPROCESSESINORDERTOUNDERSTANDNEWSYSTEMSANDPROCESSESCREATEDASARESULTOFCHANGINGREGULATIONSINTERNALAUDITORSSHOULDRECONSIDERTHEIRPOSITIONWITHINTHEORGANIZATIONS“INTERNALAUDITCANPLAYAROLEINDETERMININGWHETHERTHELIVINGWILLPLANSDEVELOPEDBYTHEORGANIZATIONAREREASONABLEANDSUPPORTEDBYAPPROPRIATEDOCUMENTATION,THATTHERIGHTPEOPLEAREINVOLVEDANDTHATTHERISKSANDCONTROLSAREIDENTIFIEDANDADDRESSED”KPMG,2011REGULATORSALLOVERTHEWORLDHAVERECENTLYHIGHLIGHTEDTHEGROWINGIMPORTANCEOFINTERNALAUDITINSUPPORTINGMANAGERSANDOTHERSWITHINCOMPANIESTOENSURETHEINTEGRITYANDRELIABILITYOFFINANCIALREPORTINGRISKS,INONEFORMORANOTHER,HAVEBEENAROUNDANDWITHINCOMPANIESFORDECADESHOWEVER,ATPRESENT,WEAREWITNESSINGANINCREASEDRISKENVIRONMENTTHEREFORE,INTERNALAUDITSHOULDANTICIPATERISKSANDIDENTIFYTRENDSINCONTROLFIELDTHEOBJECTIVEOFTHISPAPERISTOEXAMINETHEROLEOFINTERNALAUDITINTHECONTEMPORARYLIFEOFORGANIZATIONSWHICHAREFACINGALOTOFCHALLENGESINTERNALAUDITINGPLAYSAVITALROLEWITHINCOMPANIES,CONTRIBUTINGTOTHEIRPROSPERITYANDFUTURESUCCESSTHEMOTIVATIONFORTHISRESEARCHPAPERSTEMSFORTHEIMPORTANCEOFADAPTINGINTERNALAUDITFUNCTIONSTOTHENEWESTEXPECTATIONSOFSTAKEHOLDERSWEAGREEWITHHERMANSONETAL,2003WHOCONSIDERTHATANEFFECTIVEMODERNINTERNALAUDITFUNCTIONCONSISTSINMAKINGAPPROPRIATEASSURANCESREGARDINGCONTROLS,EVALUATINGINDEPENDENTLYACCOUNTINGPRACTICESANDPROCESSES,MEASURINGANDANALYZINGRISKS,PREVENTINGFRAUD2RESEARCHMETHODOLOGYOURRESEARCHDEMARCHEINCORPORATESRESULTSOFPREVIOUSACADEMICPAPERSANDISSUESREGARDINGCURRENTREGULATIONSINTOACOMPREHENSIVEANALYSISOFCONTEMPORARYINTERNALAUDITAPPROACHESAIMINGTOBUILDANEFFECTIVEINTERNALAUDITFUNCTIONADAPTEDTONEWESTEXPECTATIONSFIRSTOFALL,WEAPPEALTOASERIESOFDEDUCTIVEANDINDUCTIVERESEARCHMECHANISMSFORDETERMININGTHEINTERNALAUDIT,INTERNALCONTROLANDCORPORATEGOVERNANCECONCEPTSTHENWEREALIZEACOMPARATIVEANALYSISOFTHEEXTENTSTOWHICHTHEUKCORPORATEGOVERNANCECODEANDTHATOFBUCHARESTSTOCKEXCHANGECURRENTSTATUSFUTURESTATUSROLEINDEPENDENTASSURANCEFUNCTIONSINDEPENDENTASSURANCEFUNCTIONSMANAGEMENTADVISORIAMODELSCONTROLASSURANCESUPPORTEDBYRISKBASEDIAPLANRISKCENTEREDASSURANCEOFRISKMANAGEMENTPROCESSEFFECTIVENESSINADDITIONTOCONTROLASSURANCESKILLS“TRADITIONAL”SKILLSEXTENDEDSKILLSIT,BUSINESSMODELS,DATAMININGANDANALYSIS,SOCIALRESPONSIBILITYMETHODOLOGYDETAILEDMETHODOLOGIESANNUALPLANANDFIVEYEARSPLANPRINCIPLESBASEDAPPROACHFLEXIBILITYANDSUFFICIENTUNALLOCATEDTIMETOADDRESSDEVELOPINGISSUESPERCEPTIONINSIDETHECOMPANYCONTROLANDASSURANCEFUNCTIONSERVICEPROVIDERASWEHAVEJUSTSHOWN,INTERNALAUDITMUSTCHANGEBYADAPTINGITSFUNCTIONSTOCURRENTCHALLENGES,INTERNALAUDITWILLARRIVETOINCREASECORPORATEGOVERNANCEASAWHOLE“ALLWEAKNESSESINTERNALAUDITORSARESIGNALINGASWELLASTHEIRRECOMMENDATIONSAIMINGATIMPROVINGPROCESSESANDSTRENGTHENINGCONTROLSWILLENSURETHEOBJECTIVESACHIEVEMENT,COSTREDUCTIONS,USEOFOPPORTUNITIESANDINTHISRESPECTWILLDELIVERVALUEFORTHEORGANIZATION”STANCIU,2012INANOPTIMALMODELOFCORPORATEGOVERNANCE,ASITHASBEENPROPOSEDBYLEPADATU,2011,THEKEYCHARACTERISTICSOFINTERNALAUDITAREAUDITORS’INDEPENDENCEANDOBJECTIVITYWHICHHAVEANIMPORTANTIMPACTONINTERNALCONTROLEFFECTIVENESSINORDERTODEMONSTRATETHEIMPORTANCEOFINTERNALAUDITFUNCTIONSFORCORPORATEGOVERNANCEWESTARTEDOURRESEARCHWORKBYTHEPREMISESUSTAINEDBYRADU,2012INAVERYRECENTSTUDYACCORDINGTOWHICH“ANEFFECTIVEINTERNALAUDITFUNCTIONISSUPPOSEDTOASSISTMANAGEMENTTOFULFILLITSGOVERNANCERESPONSIBILITIES”INSUCHCIRCUMSTANCES,INTERNALCONTROLNEEDSALSONEWPERSPECTIVESINFACT,ITREPRESENTSAPROCESSDEVELOPEDBYANENTITY’SBOARDOFDIRECTORS,MANAGEMENTANDOTHERPERSONNEL,DESIGNEDTOPROVIDEREASONABLEASSURANCEREGARDINGTHEACHIEVEMENTOFCOMPANY’SOBJECTIVESTHEMANAGEMENTISREQUIREDTODISCLOSESIGNIFICANTINTERNALCONTROLDEFICIENCIESATANOTHERLEVEL,INTERNALAUDITORSAREREQUIREDTOPROVIDEOBJECTIVE,RELEVANTANDRELIABLEOPINIONSONMANAGEMENT’SASSESSMENTHOWEVER,MOSTOFINTERNALCONTROLWEAKNESSESARERELATEDTOFINANCIALSTATEMENTSANDPROCEDURESASCOSOSTATES,INTERNALCONTROLISDEFINEDINTERMSOFACHIEVINGTHEEFFECTIVENESSANDEFFICIENCYOFOPERATIONS,RELIABILITYOFFINANCIALREPORTINGANDCOMPLIANCEW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簡介：5100英文單詞，英文單詞，27500英文字符，中文英文字符，中文8700字畢業(yè)設計論文外文資料翻譯院院經(jīng)濟管理學院專業(yè)業(yè)會計學姓名名學號號外文出處外文出處NURMAZILAHMAHZAN,CHIAMENGYANHARNESSINGTHEBENEFITSOFCORPORATEGOVERNANCEINTERNALAUDITADVICETOSMEJPROCEDIASOCIALANDBEHAVIORALSCIENCES,2014,115156165附件件1外文資料翻譯譯文；2外文原文。用外文寫SME’STOBEATPARWITHTHEIRGLOBALCOUNTERPARTSTHEMASTERPLAN2012EXPLAINEDTHATONEOFTHEMAJORCHARACTERISTICSOFSME’SINMALAYSIAISLOWPRODUCTIVITYASCOMPAREDTOITSCAPACITYINADDITION,THEREAREALSOPROBLEMSINRELATIONTOTHEENTREPRENEURS’ATTITUDESUCHASLACKOFSKILLSANDCONFIDENCESUCHCHARACTERISTICSIFNOTPROPERLYHANDLEDMAYCONTRIBUTETOBUSINESSFAILURESTHATCANBEDETRIMENTALTOTHESMECOMMUNITYGIVENTHATSMESAREVITALTOECONOMICGROWTHINMALAYSIAANDTHEGOVERNMENTISSERIOUSLYDRIVINGTHEFORCETOTRANSFORM,ITISTHEREFOREIMPERATIVETHATRESEARCHERSSHOULDTAKETHEINITIATIVETOEXPLOREHOWTHEENHANCEMENTOFCGINSMETHROUGHINTERNALAUDITASSURANCEANDCONSULTINGMAYBEHARNESSEDTOASSISTSMEACHIEVEITSGOALSWHENTHEREISEFFECTIVECG,COMPANIESWILLULTIMATELYACHIEVEEFFECTIVEGRCIMPLEMENTATIONANDMONITORINGDREW,KELLYANDKENDRICK,2005THISPAPERSEEKSTOFINDOUTWHATISTHECURRENTSTATUSOFCORPORATEGOVERNANCEOFSMESINMALAYSIAANDTHECHALLENGESTHATSMESFACEINADOPTINGGOODCORPORATEGOVERNANCECGINADDITION,THISPAPERALSOSEEKSTOFINDOUTIFADIFFERENTSETOFCORPORATEGOVERNANCEFRAMEWORKSHOULDBEDEVELOPEDSPECIFICALLYFORSMESTHISPAPERWASCARRIEDOUTSOLELYTHROUGHANALYSISOFEXTANTLITERATURESTHEDISCUSSIONISORGANIZEDASFOLLOWSITWILLSTARTWITHSOMEBACKGROUNDANDDEFINITIONOFSMESFOLLOWEDBYEXPLANATIONONCG,RISK,CONTROLSANDINTERNALAUDITSECTIONTHREEWILLHIGHLIGHTBENEFITSOFADOPTINGGOODGOVERNANCEASWELLASCURRENTSTATUSOFCGANDSMETHEREAFTER,WEWILLDISCUSSEDTHECHALLENGESTHATSMEMAYFACEINADOPTINGINTERNALAUDITANDCGTHEPAPERWILLTHENHIGHLIGHTSOMERECOMMENDATIONSFORWAYFORWARDLASTLY,THEPAPERENDSWITHCONCLUSIONANDLIMITATIONOFTHESTUDY2LITERATUREREVIEW21DEFINITIONOFSMESACCORDINGTOTHESMEMASTERPLAN2012,MALAYSIANSMESCANBEGROUPEDINTOTHREECATEGORIESMICRO,SMALLORMEDIUMTHESEGROUPINGSAREDECIDEDBASEDONEITHERTHENUMBEROFPEOPLEABUSINESSEMPLOYSORONTHETOTALSALESORREVENUEGENERATEDBYABUSINESSINAYEARNUMBEROFFULLTIMEEMPLOYEESMICROENTERPRISESMALLENTERPRISEMEDIUMENTERPRISEMANUFACTURING,MANUFACTURINGRELATEDSERVICESANDAGROBASEDINDUSTRIESLESSTHAN5EMPLOYEESBETWEEN5AND50EMPLOYEESBETWEEN51AND150EMPLOYEESSERVICES,PRIMARYAGRICULTUREANDINFORMATIONCOMMUNICATIONTECHNOLOGYICTLESSTHAN5EMPLOYEESBETWEEN5AND19EMPLOYEESBETWEEN20AND50EMPLOYEESANNUALSALESTURNOVERMICROENTERPRISESMALLENTERPRISEMEDIUMENTERPRISEMANUFACTURING,MANUFACTURINGRELATEDSERVICESANDAGROBASEDINDUSTRIESLESSTHANRM250,000BETWEENRM250,000ANDLESSTHANRM10MILLIONBETWEENRM1MILLIONANDRMMILLIONSERVICES,PRIMARYAGRICULTUREANDINFORMATIONCOMMUNICATIONTECHNOLOGYICTLESSTHANRM200,000BETWEENRM200,000ANDLESSTHANRM1MILLIONBETWEENRM1MILLIONANDRMMILLIONFIG1MICRO,SMALL,ANDMEDIUMENTERPRISES

簡介：5100英文單詞，英文單詞，27500英文字符，中文英文字符，中文8700字畢業(yè)設計論文外文資料翻譯院院經(jīng)濟管理學院專業(yè)業(yè)會計學姓名名學號號外文出處外文出處NURMAZILAHMAHZAN,CHIAMENGYANHARNESSINGTHEBENEFITSOFCORPORATEGOVERNANCEINTERNALAUDITADVICETOSMEJPROCEDIASOCIALANDBEHAVIORALSCIENCES,2014,115156165附件件1外文資料翻譯譯文；2外文原文。用外文寫SME’STOBEATPARWITHTHEIRGLOBALCOUNTERPARTSTHEMASTERPLAN2012EXPLAINEDTHATONEOFTHEMAJORCHARACTERISTICSOFSME’SINMALAYSIAISLOWPRODUCTIVITYASCOMPAREDTOITSCAPACITYINADDITION,THEREAREALSOPROBLEMSINRELATIONTOTHEENTREPRENEURS’ATTITUDESUCHASLACKOFSKILLSANDCONFIDENCESUCHCHARACTERISTICSIFNOTPROPERLYHANDLEDMAYCONTRIBUTETOBUSINESSFAILURESTHATCANBEDETRIMENTALTOTHESMECOMMUNITYGIVENTHATSMESAREVITALTOECONOMICGROWTHINMALAYSIAANDTHEGOVERNMENTISSERIOUSLYDRIVINGTHEFORCETOTRANSFORM,ITISTHEREFOREIMPERATIVETHATRESEARCHERSSHOULDTAKETHEINITIATIVETOEXPLOREHOWTHEENHANCEMENTOFCGINSMETHROUGHINTERNALAUDITASSURANCEANDCONSULTINGMAYBEHARNESSEDTOASSISTSMEACHIEVEITSGOALSWHENTHEREISEFFECTIVECG,COMPANIESWILLULTIMATELYACHIEVEEFFECTIVEGRCIMPLEMENTATIONANDMONITORINGDREW,KELLYANDKENDRICK,2005THISPAPERSEEKSTOFINDOUTWHATISTHECURRENTSTATUSOFCORPORATEGOVERNANCEOFSMESINMALAYSIAANDTHECHALLENGESTHATSMESFACEINADOPTINGGOODCORPORATEGOVERNANCECGINADDITION,THISPAPERALSOSEEKSTOFINDOUTIFADIFFERENTSETOFCORPORATEGOVERNANCEFRAMEWORKSHOULDBEDEVELOPEDSPECIFICALLYFORSMESTHISPAPERWASCARRIEDOUTSOLELYTHROUGHANALYSISOFEXTANTLITERATURESTHEDISCUSSIONISORGANIZEDASFOLLOWSITWILLSTARTWITHSOMEBACKGROUNDANDDEFINITIONOFSMESFOLLOWEDBYEXPLANATIONONCG,RISK,CONTROLSANDINTERNALAUDITSECTIONTHREEWILLHIGHLIGHTBENEFITSOFADOPTINGGOODGOVERNANCEASWELLASCURRENTSTATUSOFCGANDSMETHEREAFTER,WEWILLDISCUSSEDTHECHALLENGESTHATSMEMAYFACEINADOPTINGINTERNALAUDITANDCGTHEPAPERWILLTHENHIGHLIGHTSOMERECOMMENDATIONSFORWAYFORWARDLASTLY,THEPAPERENDSWITHCONCLUSIONANDLIMITATIONOFTHESTUDY2LITERATUREREVIEW21DEFINITIONOFSMESACCORDINGTOTHESMEMASTERPLAN2012,MALAYSIANSMESCANBEGROUPEDINTOTHREECATEGORIESMICRO,SMALLORMEDIUMTHESEGROUPINGSAREDECIDEDBASEDONEITHERTHENUMBEROFPEOPLEABUSINESSEMPLOYSORONTHETOTALSALESORREVENUEGENERATEDBYABUSINESSINAYEARNUMBEROFFULLTIMEEMPLOYEESMICROENTERPRISESMALLENTERPRISEMEDIUMENTERPRISEMANUFACTURING,MANUFACTURINGRELATEDSERVICESANDAGROBASEDINDUSTRIESLESSTHAN5EMPLOYEESBETWEEN5AND50EMPLOYEESBETWEEN51AND150EMPLOYEESSERVICES,PRIMARYAGRICULTUREANDINFORMATIONCOMMUNICATIONTECHNOLOGYICTLESSTHAN5EMPLOYEESBETWEEN5AND19EMPLOYEESBETWEEN20AND50EMPLOYEESANNUALSALESTURNOVERMICROENTERPRISESMALLENTERPRISEMEDIUMENTERPRISEMANUFACTURING,MANUFACTURINGRELATEDSERVICESANDAGROBASEDINDUSTRIESLESSTHANRM250,000BETWEENRM250,000ANDLESSTHANRM10MILLIONBETWEENRM1MILLIONANDRMMILLIONSERVICES,PRIMARYAGRICULTUREANDINFORMATIONCOMMUNICATIONTECHNOLOGYICTLESSTHANRM200,000BETWEENRM200,000ANDLESSTHANRM1MILLIONBETWEENRM1MILLIONANDRMMILLIONFIG1MICRO,SMALL,ANDMEDIUMENTERPRISES

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