TheFrameworksetsoutseventeenprinciplesrepresentingthefundamental conceptsassociatedwitheachcomponent.Becausetheseprinciplesare drawndirectlyfromthecomponents,anentitycanachieveeffectiveinternal controlbyapplyingallprinciples. 本框架确立了十七项原则代表了与每个控制要素相关的基本概念。因 为这些原则直接从控制要素中提炼,一个...
ComponentsandPrinciples要素及原则TheFrameworksetsoutseventeenprinciplesrepresentingthefu 48、ndamentalconceptsassociatedwitheachcomponent.Becausetheseprinciplesaredrawndirectlyfromthecomponents,anentitycanachieveeffectiveinternalcontrolbyapplyingallprinciples.本框架确立了十七项原则代表了与每个控制要素相关的基本概念。因为这些...
InternalControl–IntegratedFramework 内部控制整合框架 ExecutiveSummary 执行纲要 Internalcontrolhelpsentitiesachieveimportantobjectivesandsustainand improveperformance.COSO’sInternalControl—IntegratedFramework (Framework)enablesorganizationstoeffectivelyandefficientlydevelop ...
structured, yet a small company can still have effective internal control. The components are: l Control Environment - The control environment sets the tone of an organization, influencing the control consciousness of its people. It is the foundation for all other components of internal control,...
Key Components of the COSO Framework for Internal Controls The COSO frameworkfurther teaches that there are five components to an internal control system. First,control environmentis the "set of standards, processes, and structures that provide the basis for carrying out internal controls across the ...
internal control—principles that can be applied at the entity, operating, and functional levels 一种原则导向的方法,能够灵活设计,实施和推进内部控制,并留有判断空间——这些原则可在组织层面、运营层面和职能层面应用; Requirements for an effective system of internal control by considering how components ...
components, the overall system of internal control, and scenarios of how the templates could be used; and• Internal Control Over External Financial Reporting: A Compendium of Approaches and Examples (the Compendium), which features examples of internal control over financial reporting and illustrates...
The COSO internal control framework was first introduced in 1992, and in 1994 a comprehensive four-section report on internal controls was issued, consisting of an executive summary, a framework, guidance to public companies on reporting on internal controls to third parties, and evaluation tools to...
coso《内部控制整合框架》执行纲要2013版(中英文对照).doc,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
(COSO) Internal Control – Integrated Framework (the framework) has been widely accepted and adopted around the world. The updated framework, issued on May 14, 2013, maintains the fundamental elements of the original: five components of an internal control system— control environment, risk ...