coso内部控制模型介绍(英文版)(doc7页).docx

coso内部控制模型
The COSO Internal Control Model
The COSO internal control framework was first introduced in 1992, and in 1994 a comprehensive four-section report on internal controls was issued, con sisting of an executive summary, a framework, guidance to public companies o n reporting on internal controls to third parties, and evaluation tools to help a company comprehensively assessits current control environment.
The COSO framework is relevant to achieving company objectives in three areas:
Operational goals: The framework relates to the effective and efficient usag e of all of a company's resources.
Financial reporting goals: The construct gives guidance on the consistent pr oduction of reliable financial reports.
Compliance goals: The guidance creates a topology of the company" &ompl iance requirements as they relate to industry regulations or legal requirements f or public entities.
coso内部控制框架提出三大目标，即运营的效率和效果 ，财务报告的可靠性，以及遵守适用的
法律和规章
五大要素
1。控制环境
Control Environment
This element is the foundation of the COSO framework. It sets the overall tone of the organization with regard to the importance of internal controls. Et hical values, leadership resource allocation, staff competence at all levels, the d ynamics of authority and responsibility within the organization, and managemen t philosophy are all parts of this critical component.
In a sense, the control environm