1992年,COSO发布《内部控制——整体框架》(InternalControl-IntegratedFramework, IC-IF),该报告由内容摘要、框架、向外部各方报告和评价工具四部分组成,对内部控制进 行了定义,阐述了内部控制的三个目标和五个构成要素,为各方管理层和相关利益者提供评估 控制体系的标准。这一框架成为内部控制领域的纲领性文件,在内部...
and American Accounting Association. COSO has prepared a document in 1992 on the Internal Controls-Integrated Framework. Because, Internal control has different meanings to different parties, COSO tries to establish a common definition and standard that can serve such parties. Under COSO’s report, ...
班斯—奥克斯利法案》的相关要求,在1992年框架的基础上进行了扩展,发布 了《企业风险管理——整合框架》(EnterpriseRiskManagement-Integrated Framework,简称COSO-ERM),企业风险管理框架涵盖了内部控制(IC-IF), 引入风险组合观,拓展和细化了内部控制,形成了一个更全面、更强有力的关注 ...
The framework used is the COSO framework, published by the Committee of Sponsoring Organizations (―COSO‖) of the Treadway Commission (Internal Control – Integrated Framework) in 1992. However, the framework does not necessarily reflect how an entity considers and implements internal control. Also,...
1992 年 Treadway 委员会经过多年研究,针对公司行政总裁、其他高级执行官、董事、立法部门和监管部门 的内部控制进行高度概括,发布《内部控制一整体框架》(Interna Control-Integrated Framework)报告,即 通称的 COSO 报告。该报告第一部分是概括;第二部分是定义框架,完整定义内部控制,描述它的组成部分,为 公司管理层...
内部控制整合框架—— COSO的内控魔方 内部控制整合框架 ——COSO的内控魔方 清华大学 宋逢明教授
内容提示: Copyright ©1992 Committee of Sponsoring Organizations of the Treadway Commission Framework Framework Contents Executive Summary http://www.pwccomperio.com/search97cgi/s97is_english.dllBrowse Location: United States\Committee of Sponsoring Organizations of the Treadway Commission (COSO)\...
framework as a result it has been the theoretical basis for the research of this paper in index system of internal control evaluation of construction project chapter three elaborates the concept and characteristics of construction project at first then carries out a comparative study between internal ...
ObtainingInput:SurveyofStakeholdersJanuary4thtoSeptember1stof2011Over700responsesResponsescamefromwiderangeoforganizationsandindividualsLarge,smallandnon-profitorganizationswellrepresented1in4respondentswereinternational(27%)Themajorityofrespondentshasbeenusingthe1992Frameworkforover5yearsOverall,alargemajorityofrespondents...
Keywords:COSO;internalcontrolintegratedframework;enlightenment 中图分类号:F253.7 文献标识码:A 文章编号:1006—43l1(2014)04～0157—02 1 内部控制整合框架的新发展 2013年5月COSO正式发布了新整合框架,该框架 较1992版的整合框架相比,在反映经济环境变化的前提 ...