内部控制(Internal Control)是公司治理(Corporate Governance)的重要部分,也是解决股东与管理层之间代理人问题(Agency Problem)的重要途径。 1992年COSO发布了《内部控制-整体框架》(Internal Control-Integrated Framework),也就是我们经常看到的内控立方体。该框架得到IBM及很多企业的广泛认可和实际运用。 企业进行内控的主要...
COSOs Internal ControlIntegrated Framewor 2、k(Framework) enables organizations to effectively and efficiently developsystems of internal control that adapt to changing business and operatingenvironments, mitigate risks to acceptable l 3、evels, and support sound decisionmaking and governance of the ...
transaction control activitiesSummary This chapter describes the control activities element of the revised COSO internal control framework, its principles and supporting guidance materials. Control activity principles in enterprise operations are introduced, with an emphasis on the COSO control activities' ...
Internal Control Integrated Framework 内部控制整合框架 Executive Summary 执行纲要 Internal control helps entities achieve important objectives and sustain and improve performance. COSO’s Internal Control Integrated Framework (Framework) enables organizations to effectively and efficiently develop systems of ...
The COSO framework is a means of designing, implementing, and evaluating control within an organization. The COSO framework’s five components are control environment, risk assessment, control activities, information and communication, and monitoring activities. As a fraud risk management tool, businesses...
3.控制活动(control activities) 是帮助执行管理指令的政策和程序。它贯穿整个组织、各种层次和功能,包括各种活动如批准、授权、证实、调整、经营绩效评价、资产保护和职责分离等。 4.信息的沟通与交流(information and communication) 信息系统产生各种报告,包括经营、财务、守规等方面,使得对经营的控制成为可能。处理的...
3.控制活动(controlactivities) 是帮助执行管理指令的政策和程序。它贯穿整个组织、各种层次和功能,包括各种活动如批准、授权、证实、调整、经营绩效评价、资产保护和职责分离等. 4.信息和交流(informationandcommunication) 信息系统产生各种报告,包括经营、财务、守规等方面,使得对经营的控制成为可能.处理的信息包括内部生...
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、董事会和其他...
l Control Activities - Control activities are the policies and procedures that help ensure management directives are carried out. They help ensure that necessary actions are taken to address risks to achievement of the entity's objectives. Control activities occur throughout the organization, at al...