相比较的话，COSO是必须遵循的，因为在SOX Act里直接提到了COSO framework；而COBIT是一种辅助型框架，...
相比较的话，COSO是必须遵循的，因为在SOX Act里直接提到了COSO framework；而COBIT是一种辅助型框架，...
3.1 样本选择 文章将样本限制为符合SOX第404条款项报告要求的公司,该项条款要求审计员证明公司ICFR的有效性,由此得出了2,066家公司的最终样本。在这些公司中,305家(占14.8% )在过渡期后继续披露使用COSO 1992框架。在与结果研究相关的测试中,文章收集了2013...
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...
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...
COSO企业风险管理整体框架(中文版)-2017COSO:Enterprise Risk Management Framework 2017 COSO企业风险管 理整体框架(中文版)-2017COSO:Enterprise Risk Mana gement Framework 2017 COSO企业风险管理整体框架(中文版 )-2017COSO:Enterprise Risk Management Fr amework 2017 COSO企业风险管理整体框架(中文版)-2017COS O:...
By analysing the responses of 374 survey participants from companies of all sizes, this research study documents that companies are relying more on the internal control auditing standard than utilising the guidance provided in the COSO 1992 control framework to conduct their ICFR evaluations. Such a ...
solutionsofferdramaticnewpotentialforasaframeworkformonitoring ICFR.Withmorethan11yearsofexpertiseingovernance,risk,and compliance(GRC)solutionsandthelargestinstalledbaseofanyGRC solutionvendor,Paisleyhasthedemonstratedtrackrecordandtechnologyto helpclientswithalloftheirmonitoringrequirements.Paisleybelievesthat ...
Present and functioning: Fine-tuning your ICFR using the COSO updateKenneth Blomster