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内部控制合规

摘要

内部控制的合规性是企业成功的一个关键组成部分，特别是在保持财务报表和会计实务的完整性。本文将提供一个关于内部控制框架和有关内部控制的法律法规概述。文章将详细讨论公司高级管理人员和内部控制合规先关审计人员，以及内部控制报告的使用者。它将进一步讨论在内部报告中确定的材料的缺陷，以及它们如何在财务报表中作出贡献。最后，文章着重分析组织把内部控制作为一个日常经营业务的重要组成部分的必要性。

内部控制必须在保证财务报告的可靠性的组织中进行和处理，保证其有效和高效的运营，并遵守法律和法规（Hubbard，2003）。近十年来，内部控制的重要性的显著增长已经导致了一些企业的丑闻和失败。

Internal Control Compliance

Abstract
Internal control compliance is a very critical component for the success of businesses, especially in maintaining the integrity of financial statements and Accounting practices. This paper will provide an overview of the internal control framework and the laws concerning internal control compliance. It will discuss in detail the roles of senior managers and auditors concerning internal control compliance as well as the users of internal control reports. It will further discuss material weaknesses identified in internal reports and how they contribute in the development of accurate financial statements. Finally, it will address the need for organizations to embrace internal control as a vital part of daily business operations.

Internal control has to do with processes and procedures in an organization that ensures reliability of financial reporting, efficient and effective operations, and compliance with laws and regulations (Hubbard, 2003). The significant growth of the importance of internal control compliance since the beginning of this decade has resulted out of several corporate scandals and failures. Although its growth has emerged from financial breakdowns, internal control has become one of the driving forces for success in businesses today. This success is highly dependent on a corporation's adherence to the internal control framework and the federal laws such as Sarbanes Oxley and FCPA (Cangemi, 2007). There are two sets of players that perform a vital role in an organization's compliance to internal control and they are: senior management and auditors. Senior managers are responsible for developing and implementing the internal control framework. Auditors are responsible for monitoring and testing the integrity of the implementation as well as ensuring operational compliance with federal laws.

The results of internal control audits come in the form of audit reports that are submitted to senior managers by auditors. Managers use these reports to formulate solutions for material weaknesses identified by auditors. A material weakness in internal control is defined as a substantial inadequacy or several inadequacies in an organization that leads to either a material misstatement or failure to detect misstatements of annual or interim financial statements (Doyle, Ge, & McVay, 2007). Appropriate solutions to these material weaknesses can have a significant effect on the accurate development of financial statements thus reflecting an organization's success in adhering to Internal Control compliance. This success can result in a stronger financial position for an organization amongst its competitors and greater trust from its investors about the integrity behind its operations. However, in order to maintain this success for the long-term, an organization must embrace internal control as a vital part of daily business operations.

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