内部控制-整体框架【外文翻译】.doc

文档介绍：本科毕业论文(设计)外文翻译原文:InternalControl–’,inturn,,anentityoftendoesnotsetexplicitentity-,thereisanimpliedobjectiveof“nochange”or“asis.”,eptable,yet,petitor’spractices,itsservice,asviewedbyitscustomers,,anentity’srisk-—ofgoods,servicesandinformation—,investors,creditors,shareholders,employees,customers,buyers,petitors,“cleansheetofpaper”approach,-:ExternalFactors●Technologicaldevelopmentscanaffectthenatureandtimingofresearchanddevelopment,orleadtochangesinprocurement.●Changingcustomerneedsorexpectationscanaffectproductdevelopment,productionprocess,customerservice,pricingorwarranties.●Competitioncanaltermarketingorserviceactivities.●Newlegislationandregulationcanforcechangesinoperatingpoliciesandstrategies.●Naturalcatastrophescanleadtochangesinoperationsorinformationsystemsandhighlighttheneedforcontingencyplanning.●hangescanhaveanimpactondecisionsrelatedtofinancing,●Adisruptionininformationsystemsprocessingcanadverselyaffe