英语翻译Appropriate segregation of duties is achieved when one o

英语翻译
Appropriate segregation of duties is achieved when one or more employees or functions acts
as a check and balance on the activities of another,such that no one individual has control over
conflicting phases of a transaction or activity.
Assigning different people responsibility for authorizing transactions,recording transactions,
reconciling information,and maintaining custody of assets reduces opportunity for any one
employee to conceal errors or perpetrate fraud in the normal course of his or her duties.For
example,if one person executes a sale,that person should not record the transaction,handle the
cash receipt,have authority for or access to cash receipts records,and reconcile the bank account.
Due to resource constraints,many smaller companies have limited numbers of employees
performing these types of functions,sometimes resulting in inadequate segregation of duties.
There are,however,actions management can take to compensate for this circumstance.Following
are some types of controls that can be implemented:
Review reports of detail transactions – Managers review on a regular and timely basis system
reports of the detailed transactions.
Review selected transactions – Managers select transactions for review of supporting
documents.
Take periodic asset counts – Managers periodically conduct counts of physical inventory,
equipment or other assets and compare them with the accounting records.
Check reconciliations – Managers from time to time review reconciliations of account
balances such as cash or perform them independently.
Segregation of duties is not an end in itself,but rather a means of mitigating a risk inherent in
processing.When developing or assessing controls that address risks to reliable financial reporting
in a company with limited ability to segregate duties,management should consider whether other
controls satisfactorily address these risks and are applied conscientiously enough to reduce risk to
an acceptable level.

适当的职责分工实现一个或多个雇员或函数的行为
作为活动的另一种制衡,没有一个人有这种控制
冲突的分阶段的交易或活动.
负责授权交易,记录交易,分配不同的人
协调信息,并维护保管的资产减少了任何一个机会
员工隐瞒错误或犯下欺诈的正常过程中他或她的职责.为
示例中,如果一个人执行销售,该人不应记录交易记录、 处理
现金收据,有权力或现金收益的记录,访问和银行帐户对帐.
由于受到资源的限制,很多小公司有限雇员的人数
执行这些类型的功能,有时会产生职责区分不足.
然而,有管理可以弥补这种情况下采取的操作.之后
是一些类型的控件,可以实现：
检讨报告的详细交易 — — 主管审查,定期和及时的系统上
详细的交易的报告.
查看所选的交易 — — 经理选择交易进行审查的支持
文档.
采取定期资产计数 – 管理人员定期进行计数的物理库存,
设备或其他资产会计记录作比较.
检查核对 — — 经理,不时检讨帐户对的帐
平衡如现金或独立执行这些步骤.
职责分工不是目的本身,但而是一种手段减轻所固有的风险
处理.当开发或控件处理对可靠的财务报告的风险评估
在一家公司以分隔职责的能力有限,管理部门应该考虑是否其他
控件令人满意地解决这些风险并不够认真应用于减少风险
可接受的水平.
(累S了,这么多,我可没用机械翻译)