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1、外文翻譯原文：原文：GettingProjectManager“BuyIn”fInternalControlsAreinternalcontrolsessentialtosoundbusinesspracticesYoubettheyaresaysthisauthwhocreditsUSACE’Simpressiveachievementofanunqualifiedauditopiniontoitsinternalcontrols.G
2、ettingprojectmanagersto“buyin“toimplementmaintaininternalcontrolsislikegettingthemtogotothedentalofficefaroutinecheckup.Projectmanagerslikemostpeoplehavemepressingdailypriitiesthangoingtothedentistwhentheyfeelfinebutthey
3、realizetheirpersonalhealthisatriskiftheyigneroutinecheckups.Similarlyprojectmanagersmaywanttoigneinternalcontrolsbutmustrealizethatigningthemputstheirganizationsatrisk.Thehealthofanganizationmustbeassessedcaredfinamanner
4、verysimilartoanindividualshealth.SinceacpateunderstingoftheimptanceofinternalcontrolstheriskassociatedwithpocontrolsisimperativetosuccesstheUnitedStatesArmyCpsofEngineers(USACE)hascreatedacultureofaccountabilitythatensur
5、esthatprojectmanagerscannotacceptmeriskthantheganizationcanaccept.TheUSACEachievedamaj“health“milestoneinfiscalyear(FY)2008receivingthefirsteverunqualifiedopinionffinancialstatementsissuedbyamajDepartmentofDefense(DoD)ac
6、tivity.ThisopinionontheUSACECivilWksfinancialstatementsvalidatedthattheirstatementswerefairlypresentedtheinternalcontrolssurroundingtheirfinancialprocesseswereeffective.“Understingtheimptanceofinternalcontrolstheriskasso
7、ciatewithpocontrolsisimperativetosuccess”IndividualshaveaskedwhetherUSACEcanmaintainthismomentumtheunqualifiedopinion—iftheganizationcouldslipinthefutureasotherpriitiesarepresentedresourcesbecomemestrained.Myresponseisth
8、attheunqualifiedopinionissustainableduetotheadditionalfocuspositiveimpactsthemajprocesstosuppttheirwk.USACEprojectmanagersundersttheimptanceofstronginternalcontrolsknowthatnoncomplianceisnotanoption.Wehavecreatedanenviro
9、nmentinwhichprojectmanagersmustbuyintointernalcontrols.TherearethreeprimaryreasonsfUSACEsuccess：CEFMSfcesinternalcontrolsintotheprocesscommersundersttheimptanceofinternalcontrolsareheldaccountablecustomersdemdeservestrin
10、gentfinancialstewardshipwithinUSACE.CEFMSFcesInternalControlsintotheProcessCEFMSisthesinglebiggestfactinUSACEauditsuccess.Projectmanagerswillagreethattheirfaviteinternalcontrolisonethatistransparenttotheirdaytodaytaskofa
11、ccomplishingtheirmission.Transparentcontrolswhichare“hardcoded“automatedcontrolsinCEFMSaremuchmeeffectivethanmanualcontrols.TheUSACEdeliberatelydevelopedCEFMSasanenterprisefinancialmanagementsystemthatencompassestraveltr
12、ainingtimekeepingfunctionsacquisition.ItisfullyintegratedwithUSACEsprojectassetmanagementaccountabilitysystems.TheCEFMSis“Transparentcontrolswhichare“hardcoded”automatedcontrolsinCEFMSaremuchmeeffectivethanmanualcontrols
13、.”asinglepointofentrysystemmeaningthatprojectmanagers(manyoftheother32000USACEemployees)areusingCEFMSdailytocreatepurchasederstraveldersvoucherstoentertransactionstoreflectdisposalofexcesspropertyreceiptofgoods.Manyofthe
14、USACEinternalcontrolsareautomatedtherebyensuringusercompliance.AnexampleofautomatedcontrolsisthesegregationofdutieswhichisakeycontroleveryauditistaughtinAuditing101.Auditsrelyonthiscontroltodetecterrsattemptstodefraudemb
15、ezzle.Therefemostauditswillspendanampleamountoftimetestingthisimptantcontrolduringtheinternalcontroltestingphase.DuringtheUSACEFY2008audithoweverauditsspentlittletimetestingthiskeycontrolbecausethesegregationofdutieswash
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