英語翻譯
In 1988 accounting and information system officers (those who handle the international aspects of their function) of 59 U.S.multinational corporations were asked to rate foreign government data flow impediments with respect to the security of the foreign operation's accounting information.The results of that survey indicated that security of accounting information was more highly correlated to privacy restrictions that define corporations as persons than to any other foreign government information flow impediment,including such restrictions as requirements to process data in the host country,discriminatory telecommunications access,and outright government monitoring of data transmission.The lack of patent and copyright protection was also very highly correlated with security of accounting information concerns.
* Unique Considerations for Audits
Introducing corporate intellectual property in other countries should be recognized as a precarious risk,despite the soundness of the internal controls.The details of an audit program to protect corporate intellectual assets in foreign operations will depend on the statutory and cultural environment of overseas operations.In general,however,when a company operates in a foreign country some of the unique considerations in protecting intellectual property should include the following elements:
1.Consult with corporate legal counsel regarding a country's privacy protection laws and laws protecting intellectual property.Given the facets of these laws and the dependability of local government enforcement of violations,determine the likelihood that piracy or counterfeiting of corporation patents,copyrights or trademarks will occur,if perpetrators of such crimes are given the opportunity.
2.Determine whether all or a part of the organization's trade secrets,patented processes,or copyrighted materials are kept on computerized files in a foreign operation.Ascertain from operating personnel whether such information is necessary for corporate foreign operations and,if so,determine the effect on operations if all,or at least critical parts,of the information were removed from the on-site computer files.
In this regard,determine,in consultation with operating personnel and information system personnel,the advisability (and legality) of a system design change whereby the foreign operation would electronically access the sensitive information from headquarters data banks on an as-needed basis.
3.Determine whether or not filing requirements for trademark and patent registration have been met and are in effect in the overseas operation.Recognize that a foreign firm may have already counterfeited and filed your firm's creation; if so,determine what legal remedies,if any,may exist.