外文翻译---小企业运用内部控制减少雇员盗窃问题(编辑修改稿)

外文翻译---小企业运用内部控制减少雇员盗窃问题(编辑修改稿)内容摘要：

specific controls that should be used by small businesses to reduce employee theft. In explaining the purpose of their research to the CPAs, the authors discussed the possibility that small business owners might be relatively uninformed about the importance of internal controls in reducing employee theft. Consequently, they might overlook controls as a viable option for dealing with the theft problem. Without exception, the CPAs shared this opinion, and most of them provided anecdotal information that supported it. Additionally, most of the CPAs believed that smaller businesses are different enough to justify giving them special consideration in the formulation of internal control procedures. Results of the Study It is very unusual for eight professional people to agree on any issue, including the importance of various internal controls. Therefore, the authors have defined as essential for small businesses only those controls that were identified by six or more (75 percent or more) of the expert evaluators as being important. As mentioned previously, implementing controls costs money, and controls that provide little or no benefit should be avoided. However, it was thought desirable to exercise caution in remending that a control not be used, because of the possibility that it might have value in some particular types of small businesses. Therefore, the only controls classified as unnecessary for small businesses were those controls that were unanimously identified by the expert evaluators as being unimportant. The findings of this research are presented in exhibit 1. Individual controls are classified as being related to cash, payroll, investments, inventories, general business, accounts and notes receivable, accounts payable, sales, or property, plant, and equipment, in that order. Only the controls that were identified by six or more of the expert evaluators as important, or by all of them as unimportant, are included in the results, for the reasons previously stated. Analysis of Results The opinions of the expert evaluators led to the identification of fortytwo controls as essential for small businesses. As might be expected, most of these controls— twentyone— relate to cash, the most liquid asset and the one most susceptible to theft. Of the remaining essential controls, from two to four each relate to payroll, investments, inventories, general business, accounts and notes receivable, and accounts payable. Types of Essential Controls In considering the use of these controls, the small business owner or manager may find it useful to group them into a few categories that describe their general nature or purpose. In this study, four categories have been used that classify the essential controls by mon techniques of safeguarding assets or assuring accuracy. These are: Keeping Records (KR), Duties of Employees (DE), Securing Assets (SA), and Responsibility of Employees (RE). It is possible that a control may be related to more than one classification, but for present purposes each control is included only in the most logical category. Keeping Records (KR) Some controls are directed toward establishing records that provide a check on employees39。 handling of assets and transactions. If possible, therefore, record keeping should be performed by individuals who do not have custody of the asset in question or responsibility for the transaction being controlled. However, this separation may be difficult to achieve i。