英语翻译A business's control environment is the overall attitude of management and employees about tne importance of controls.One of the factors that influences the control environment is management's philosophy and operating style.A management t

英语翻译A business's control environment is the overall attitude of management and employees about tne importance of controls.One of the factors that influences the control environment is management's philosophy and operating style.A management t
英语翻译
A business's control environment is the overall attitude of management and employees about tne importance of controls.One of the factors that influences the control environment is management's philosophy and operating style.A management that overmphasizes operating goals may indirectly encourage employees to overstate or misreport operating data.For example,in the early 1990s,Sears had a policy of paying bonuses to its automobile department managers,based on the amount of work provided.This bonus arrangement created incentives for service department managers to overstate the amount of service work required by customers.Thus,customers were being charged for woek that they did not need.A lawsuit was initiated in California and caused Sears to suffer significant negative publicity from this incident and to eliminate the bonus policy nationwide.
A management that often deviates from established control policies and procedures may also be indicating to employees that controls are not important.For example,if management routinely ignores a policy requiring that safety glasses be worn in the part,it may cause other employees to interpret the policy as "optional",thereby creating an unsafe plant environment.On the other hand,a management that emphasizes the importance of controls and encourages adherece to control policies will create an effective control environment.
Another factor that influences the control environment is the business's orgnizational structure,which is the framework for planning and controlling operations.For example,a department store chain might orgnize each of its stores as relatively separate business units.Each store manager is given full authority over pricing and other operating activities.In such a structure,each store manager has the responsibility for establishing an effective control environment.
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英语翻译A business's control environment is the overall attitude of management and employees about tne importance of controls.One of the factors that influences the control environment is management's philosophy and operating style.A management t
一个企业的内控环境是企业管理层和员工对内控系统重要性的整体态度和认识.一个影响内控环境的因素是管理层的哲学观和管理风格.一个重视经营目标的管理层会间接的鼓励员工虚报和错报数据.在19世纪90年代早期,Sears有一个通过工作量向他的手机部门经理付奖金的政策,这一政策给服务部门的经理虚报客户要求地服务工作创造了源动力.因此,顾客因为他们不需要的服务缴费.一例诉讼出现在加利福尼亚,使Sears由于这次事件承受了非常严重的公众形象负面影响并且Sears被迫在全国范围取消了这个激励政策.
一个经常违反已经颁布法人内控政策和程序的管理人员也会向雇员暗示内控系统是不重要的.举例来说,如果一个管理人员经常性的忽视一项（在这里要求佩戴安全眼镜?）的政策,这将会使其他员工认为这项政策是“可选的”,因此制造了不安全的厂房环境.另一方面,一个强调内控重要性并鼓励遵守内控政策的管理层会创造一个有效地内控环境结构,这也是计划和控制工作的框架.举例来说,一个部门的贮藏链可能将其不同的仓库看做是相对独立的经济实体.每个仓库的管理者都被给与定价和其他活动的完全授权.在这样一个结构中,每个仓库的管理者都对建立一个有效地内控环境负有责任.
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商业的控制环境的总体态度，管理和员工tne重要性controls.One的因素影响控制环境的管理哲学和经营style.A管理overmphasizes经营目标可能间接鼓励员工夸大或misreport业务数据。例如，在1990年代初期，西尔斯了一项政策，支付奖金其汽车部门经理的基础上，大量的工作安排创造provided.This奖金奖励服务部经理夸大金额的服务工作所需要的客户。因此，客户被收取woe...

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商业的控制环境的总体态度，管理和员工tne重要性controls.One的因素影响控制环境的管理哲学和经营style.A管理overmphasizes经营目标可能间接鼓励员工夸大或misreport业务数据。例如，在1990年代初期，西尔斯了一项政策，支付奖金其汽车部门经理的基础上，大量的工作安排创造provided.This奖金奖励服务部经理夸大金额的服务工作所需要的客户。因此，客户被收取woek ，他们没有need.A诉讼开始在加利福尼亚州和西尔斯遭受造成重大的负面宣传，并从这一事件，以消除全国的奖金政策。
的管理，往往偏离既定的控制政策和程序，也可向员工表明，控制不important.For例如，如果管理经常忽略的政策要求安全玻璃穿的一部分，它有可能造成其他员工解释政策是“任择” ，从而创造一种不安全的植物environment.On另一方面，管理，强调控制的重要性，并鼓励adherece控制的政策将建立一个有效的控制环境。
另一个因素是影响控制环境是企业的orgnizational结构，这是框架的规划和控制operations.For例如，连锁百货店可能orgnize每个商店相对独立的业务units.Each店经理是给予充分的权力价格及其他经营activities.In这样一个结构，每家商店的经理有责任建立一个有效的控制环境。

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