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财务报告内部控制的有效性 Effectiveness of Internal Controls Over Financial Reporting

时间:2018-02-19 16:35来源:www.ukthesis.org 作者:英国论文网 点击联系客服: 客服:Damien
2001年,安然重申他们以前的财务报告必须修改,因为会计错误存在于他们的计算机系统中。此后,美国最大的资产为634亿美元的安然公司突然面临破产的终结之路。四千员工面临失去他们的工作和退休金支付。不仅仅是一个人能打破一个坚固的商业结构。调查结果表明,这起案件是一起公司丑闻。安然的首席执行官授权员工操纵股票价格。
因此,《萨班斯-奥克斯利法案》因安然公司的欺诈行为而立法。布什总统称这一事件为“大萧条”当他签署法案以来,美国的商业实践影响最为深远的改革。薄弱的内部控制制度似乎有能力防止会计丑闻的发生。此外,高层管理人员没有有效地运作,以监测其公司的财务状况以及涉及会计丑闻。另一个问题是管理者的道德行为需要被检验和考虑。萨班斯法案的主要目的是防止安然事件再次发生,而有些人对SOX法案持怀疑态度,这对现代公司仍然有效。本文试图分析安然事件以来,内部控制普遍有效。
 
1. Introduction 简介
In 2001, Enron reaffirmed that their previous financial report had to revise as accounting errors existed in their computer system. After that, Enron the largest US corporate with assets of $63.4 billion faced the end road of bankruptcy suddenly. Four thousand employees face losing theirs job and retirement pays (Benston, 2002). It is not merely one person can break a solid business structure. The result of investigation shows this case was a corporate scandal. The Enron's top executive empowered the employees to manipulate the stock price.
 
As a result, the Sarbanes-Oxley Act was legislated because of the fraud behaviors which created by Enron. President Bush described this scandal as the "most far-reaching reforms of American business practices since the Great depression" when he signed SOX Act (Hays 2003, cited in Eichar S. 2009, p.1). It seems likely that the weak internal control system were has ability to prevent the accounting scandal happening. Moreover, the top managers did not function effectively in order to monitor theirs company's financial condition as well as involving in accounting scandal. Another problem is that the managers' ethics behavior needs to be tested and considered. The main purpose of SOX Act is to prevent a fraud such as Enron case happening again, whereas some people have the skepticism with SOX Act that can still work for modern corporation. This paper attempts to analyse that internal control was generally become more effective since the Enron scandal.
 
2. Accounting Information Systems 会计信息系统
The Committee of Sponsoring Organizations of the Treadway Commission (COSO) has a definition on internal control "that as a process is designed to provide reasonable assurance regarding the achievement of objectives in effectiveness and efficiency of operations, reliability of financial reporting, and compliance with applicable laws and regulations." (http://www.coso.org/resources.htm)(责任编辑:cinq)


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