于2023年发布补充指南,《实现对可持续发展报告的有效内部控制(ICSR):通过COSO〈内部控制——整合框架〉建立信任和信心》引领财务、内部控制和风险管理等相关专业人员将COSO 的财务报告内部控制(ICFR)学习到的知识和技能应用到可持续发展报告中(ICSR)。在文章的概括总结了十大要点,分享给诸位,有兴趣的各位可以去参考原文...
这几天阿Q又整理了美股上市ICFR与固定资产流程相关的内控测试和实质性测试点，希望能对风控/内审的同仁们...
Today, COSO’s ICIF is widely used. For public companies, they must comply withSection 404ofSarbanes-Oxley Act of 2002. It requires public companies to have and evaluate internal controls over financial reporting (ICFR). And larger public companies are required to have their external auditors to...
In this study, COSO which is one of the internal control models was explained thoroughly and the relationship between COSO and Internal Control over Financial Reporting (ICFR), which American Capital Market (SEC) asked from companies regularly through Sarbanes Oxley Act (SOA), was mentioned. ...
(4)在涉及 ICFR 未来更新、新规则或新法规制定合规策略时,文章见解可以为董事会和经理提供信息。 (5)该研究提供了证据证明 COSO 2013 框架对报告保守主义产生了实质性影响。 假说提出 首先是关于影响企业转变新框架的因素,文章认为公司特征、内外部控制环境...
The Securities and Exchange Commission (SEC) requires companies to use a “suitable framework” as a basis for evaluating the effectiveness of internal control over financial reporting (ICFR) as required by Section 404 of the Sarbanes-Oxley Act of 2002 (SOX). The Committee of Sponsoring Organizati...
ICFR.Withmorethan11yearsofexpertiseingovernance,risk,and compliance(GRC)solutionsandthelargestinstalledbaseofanyGRC solutionvendor,Paisleyhasthedemonstratedtrackrecordandtechnologyto helpclientswithalloftheirmonitoringrequirements.Paisleybelievesthat technologysupportsimprovedmonitoringbyprovidingmoreandbetter ...
COSO 2013 ICFR Executive_Summary 上传者:taruca时间:2014-10-21 COSO风险管理框架中文版.pdf COSO风险管理框架中文版.pdf 上传者:m0_56368709时间:2021-12-08 COSO ERM 风险管理框架 COSO ERM风险管理框架原文呈现:风险管理专业必备知识 上传者:rm2012时间:2012-10-15 ...
As the title says this is an introduction and brief review of a long and rather complex study of issues related to internal controls over financial reporting (ICFR) and auditing the new distributed ledger technology known as Blockchain Ledgers. The report points out many of the control issues ...
Present and functioning: Fine-tuning your ICFR using the COSO updateKenneth Blomster