【精品文档】380关于公司企业财务金融等风险管理控制价值创造有关的外文文献翻译成品：关于企业内部控制和风险管理的展望（中英文双语对照）

此文档是毕业设计外文翻译成品（ 含英文原文中文翻译），无需调整复杂的格式下载之后直接可用，方便快捷本文价格不贵,也就几十块钱一辈子也就一次的事 外文标题Perspectives on Internal Control and Enterprise Risk Management 外文作者Ldil Kaya 文献出处 Eurasian Business Perspectives, pp.379-389,2018如觉得年份太老，可改为近2年，毕竟很多毕业生都这样做 英文3957单词，26612字符字符就是印刷符，中文6534汉字。（如果字数多了，可自行删减，大多数学校都是要求选取外文的一部分内容进行翻译的。） Perspectives on Internal Control and Enterprise Risk Management AbstractGrounded on the literature review on Enterprise Risk Management ERM this paper aims to analyze the extent and the effectiveness of internal control as well as ERM and to explore their connection with the value creation. A theoretical lens is used to discuss whether effective internal control and ERM enhance perance and increase value creation ability. ERM is most frequently defined with the reference to the 2004 Guidance document published by Committee of Sponsoring Organizations of Treadway Commission COSO. Proponents of COSO’s ERM Integrated Framework describe this framework as “a world-level template for best practice”, and claim that ERM used by management to enhance an organization ability to manage uncertainty and to consider how much risk to accept as it strives to increase stakeholder value. Additionally the Internal Control Integrated Framework is a viable and suitable framework for designing, implementing, conducting and assessing the effectiveness of internal control and for reporting. The relationship between value creation and ERM is widely investigated in academic literature. Empirical studies on the value creation abilities of ERM and internal control suggest that there is a positive relation between value creation, internal control and ERM. These studies reveal that firm perance and value are enhanced by high-quality ERM adoption and implementation. Using different identifier of ERM such as Standard and Poor’s risk management ratings or presence of a Chief Risk Officer, the findings of empirical studies reveal that higher ERM quality is associated with less resource constraint, better corporate governance and better accounting perance. Additionally academic studies indicate that the risk-based communication is reinforced with ERM implication. Keywords Enterprise risk management， Internal control ， Value creation 1Introduction Changing business and operating environments, increased competition, technology driven, global scale and complex structure of companies have increased the importance of effective internal control and risk management. Enterprise risk management ERM is a process that is viewed today as an indicator for optimal achievement of companies’ mission and cution of its strategy. This is also a coping mechanism vis-a-vis new demand for reporting purposes and additional compliance mandate placed on organizations to have effective internal control and risk management. Rating agencies e.g. Standard Poor’s have included ERM assessment in ratings of insurance companies since 2007. Furthermore