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社會責任是一個比財務會計、管理會計或稅務會計更為廣泛的概念。當我們對行為本身或其造成的結果負責時，我們也就必須對某人負責，同時還必須有誠實、不誤導他人之道德上的義務。
Accountability is a broader concept than financial, managerial or tax accounting. When we are accountable for our actions or their consequences we have a personal responsibility to someone and an ethical obligation to be truthful and not misleading. If we could rely on trust and corresponding loyalties, we would not need accountabilities. To have rational confidence in someone acting on our behalf implies accountability as evidence of proper behaviour.
財務會計、管理會計或稅務會計都是在文化背景下所產生的法律義務，他們被認為是最低的道德約束。然而，由於有很多必須遵循的規則與規範，使得遵守不同會計制度變得更加困難。舉例來說，發生在專業經理人之間的交易活動必須根據會計帳戶的不同，將其日期、時間、金額、目的，或是其影響、描述、說明、參與者記錄下來。這表示，不僅每份標示出具體事件與其結果的會計交易文件需要令資訊接收者對它能有合理的信任，我們(或是代表我們的某人)也同樣有義務記錄交易的日期，還有從交易中所能夠得到的任何資訊，以便使資訊接收者能有足夠的信任感。任何會計系統都是會計紀律中的一部份。
Financial, managerial or tax accounting is a legal obligation within a cultural context and may be considered as less morally binding than general accountability. It may appear to be more difficult to comply with the various accounting regimes due to numerous rules and regulations that need to be followed. For example, economic transactions between agents need to be recorded in terms of their dates and time, their values; their purposes or affects (according to various account classifications); any descriptions and explanations; and the participants involved. This means not only that accounting transactions document specific events with specific consequences for the people involved, but also that we (or someone on our behalf) have an obligation to record them in a manner that can justify rational confidence by the recipients of the data and any information derived from them. Any accounting system is part of an accountability discipline.
使用電腦去代替人記錄經濟事件，代表原先個人需要為責任制度負責的這個任務，已經由有效率的、不間斷的、即時的作業流程取代，同時這個作業流程也被人使用電腦語言撰寫成程式，以便在僅能處理0與1的機器上執行。然而這也使得我們此後無法直接看到它的細節(資料)，任何從資料而來的彙總資訊如果沒有提供其使用者解釋性的證據或參考，就會變得無法「自動地」被人理解。對於以人工方式維護的日記帳與分類帳，我們能夠用「肉眼」直接追蹤至其原始的交易，除非它們被完美地更改或抹除。但在電腦檔案中的分錄就無法以肉眼直接看見了，我們必須將它呈現在螢幕上或是列印出來，然而這也比過去純人工的方式更易遭到有心人士左右。因此若沒有額外的證據，電腦資料就無法令人相信它是完整、正確且客觀地表達真實的經濟活動。為了要信任這些資料，我們需要「原始資料」作為讓人能合理信任的證據。
To replace persons with computers that record economic events means that the original personal responsibility for meaningful accountability has been replaced with procedures that need to be efficient, finite and timely (as algorithms) and programmed by someone by means of additional languages for execution on machines that can only operate in binary mode. The details (data) are no longer visible directly and any summaries (information derived from the data) are not be “automatically” understandable without explanatory evidence and references available to its users. While valid entries in manually maintained accounting journals and ledgers can be traced to their original transactions with “naked eyes” - unless they are “perfectly” altered or erased - entries in computer files are not visible as such but must be displayed or printed by machines that may be easier manipulated than persons. Without additional evidence there is no guarantee that computer-based data are complete, correct and objectively “real” representations of actual economic behaviour. To believe them requires more than “raw data” as evidence for rational credibility.
我們都假設從「原始」會計資料而來的會計資訊是完整、正確、真實且即時，但這忽略了會計師其實會將「客觀的」交易資料做調整，以便能計算週期性收入(或損失)，並報導資產、負債和業主權益的現實及真實價值。要再次強調的是，如果沒有關於「誰」在「何時」「為了什麼」做調整之證據的話，資訊就沒辦法被理性的主要使用者信任。
To assume that accounting information derived from such “raw” accounting data is likewise, complete, correct, real and timely is to overlook that accountants make adjustments to their “objective” transaction data in order to compute periodic income (or loss) and to report realistic and true values of assets, liabilities and owners’ equity. Again, without additional evidence about WHO made such adjustments WHEN and WHY and at what time, none of the information is believable by a critical and rational recipient of the information.
僅僅用電腦取代人工的會計作業不能保證能達成擔負社會責任的任務，也不能保證財會、管會、或稅會資訊是可相信的、一致的、正確的且真實的。當我們(或是代表我們的某人)要能夠取得並嚴格地評估所有的相關資料及資訊時，我們就需要額外的證據。這些證據要與作為後設資料的那些資料相關，同樣也要與從這些資料衍生出來的資訊(用來作為後設資訊)相關。在我們相信這些資訊前，要以獨立且批判角度去測試簿記人員、會計師、與電腦專家是如何描述、記錄這些資訊(目標語言)。
To replace manual accounting procedures simply with computers does not guarantee that accountability is achieved nor that financial, managerial or tax accounting information is believable, compliant, correct or even true. We need additional evidence not only about the data (as meta-data) but also about the information generated from them (in terms of meta-information) since we (or someone on our behalf) must also be able to access and to assess all such data and information critically (by means of a meta-language). It must be possible to test the original (object language) expressions of bookkeepers, accountants, and computer specialist critically and independently before we can believe any of them.
為了解釋所有電腦使用者，特別是現今社會中那些「電腦稽核人員」，所面臨的挑戰，在這系列的文章中我們將會觸及以下的主題：
This series of blogs will address the following additional topics in order explain the challenges faced by all computer users and especially those of “computer auditors” in today’s world:
● 稽核與電腦稽核（Audit and Computer Auditing）
● 內部控制的監控與稽核（Internal Control Monitoring and Auditing）
● 可信任的 vs. 合法的會計資訊（Believable vs. Legal Accounting Information）
● 確保與稽核（Assurance and Auditing）
● 營運確保與內部稽核（Business Assurance and Internal Auditing）
● 投資人確保與外部稽核（Investor Assurance and External Auditing）
● 稽核方法論與技術（Audit Methodology vs. Technology）
● 在稽核中的抽樣方法（Sampling in Auditing）
● 作為稽核標準的數字與文字之「自然序列」（"Natural Sequences" of Numbers and Words as Audit Criteria）
● 稽核與道德（Auditing and Ethics）
祝福大家一切安好!
Kind regards to you all!
Hart
翻譯：中正會資所 汪修平
© Copyright 2009 by Hart J. Will |
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