内部控制，责任和公司治理：中世纪和现代英国的对比【外文翻译】.doc

内部控制，责任和公司治理：中世纪和现代英国的对比【外文翻译】.doc外文文献翻译
外文原文
原文：
Internal control, accountability and corporate governance
Medieval and modern Britain compared
To function effectively and efficiently all institutions need sound and effective systems of corporate governance. Internal control is one of the most important mechanisms of delivering accountability and enables organizations to monitor and control their operations. According to Statement of Auditing Standard (SAS 300):
an internal control system can perhaps be distilled into the whole set of controls, financial and otherwise, which enable management to run an efficient business, safeguard assets, protect against error and fraud, and prepare accurate, complete and timely accounting records.
With the best of intentions, most people make mistakes. The mistakes may be errors in the end results of their work, needless inefficiencies in achieving those end results, or both. And sometimes, without the best of intentions, a few people deliberately falsify. Any organization wishing to conduct its business in an orderly and efficient manner and to produce reliable financial accounting information, both for its own and for others' use, needs some controls to minimize the effects of these endemic human failings.
This raises the interesting historical question of whether these requirements of an internal control system are effectively a historical. Whatever the societal institution is there a need to run that institution efficiently, to safeguard assets, to guard against fraud and to deliver proper accountable information? The aim of this particular paper is to compare and contrast internal control systems in medieval England with those found today. In particular, the nature of modes of internal control in medieval institutions, such as the English exchequer or medieval Manor, is contrasted with that used in modern institutions such as corporations or government departments. As all institutions, whatever their historical location, need internal controls, we mi