coso内部控制模型介绍(英文版)VIP专享VIP免费

coso内部控制模型TheCOSOInternalControlModelTheCOSOinternalcontrolframeworkwasfirstintroducedin1992,andin1994acomprehensivefour-sectionreportoninternalcontrolswasissued,consistingofanexecutivesummary,aframework,guidancetopubliccompaniesonreportingoninternalcontrolstothirdparties,andevaluationtoolstohelpacompanycomprehensivelyassessitscurrentcontrolenvironment.TheCOSOframeworkisrelevanttoachievingcompanyobjectivesinthreeareas:Operationalgoals:Theframeworkrelatestotheeffectiveandefficientusageofallofacompany'sresources.Financialreportinggoals:Theconstructgivesguidanceontheconsistentproductionofreliablefinancialreports.Compliancegoals:Theguidancecreatesatopologyofthecompany’scompliancerequirementsastheyrelatetoindustryregulationsorlegalrequirementsforpublicentities.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ControlEnvironmentThiselementisthefoundationoftheCOSOframework.Itsetstheoveralltoneoftheorganizationwithregardtotheimportanceofinternalcontrols.Ethicalvalues,leadershipresourceallocation,staffcompetenceatalllevels,thedynamicsofauthorityandresponsibilitywithintheorganization,andmanagementphilosophyareallpartsofthiscriticalcomponent.Inasense,thecontrolenvironmentisthemostdifficultcomponenttoquantify,becausemuchofitrelatestotheoverallcultureoftheorganization.Butthereareanumberofcleargoalsthatanorganizationcanworktowardtoensurethattheframeworkrestsonafoundationexemplifyingmarketleadership.Boardandleadershipinvolvementisthemostcrucialelementinanorganizationseekingmarketleadership.Astheboardandleadershipsetexpectationsandmeasureprogressagainstthem,businessunitsordepartmentheadsbegintoassigninternalcontrolstheprioritytheyrequire.Thespecificstrategiesthatcanbeemployedtomovetoamarket-leaderpositionwithinanindustryincludethefollowing:Conveyingtheimportanceofethicalvalues道德价值bysettinganexampleand“walkingthetalk.”Thisincludesrelatingstoriesofintegrityandethicalvaluesthroughpresentations,newsletterstories,andanyothermeansofgettingthemessagetoeveryonethatthesevaluesareimportanttotheorganization.PubliccompaniesarenowrequiredtohaveacodeofconductfortheboardundertherequirementslaidoutbySOX.Nonprofitsandprivatecompaniescanalsobenefitfromacodeofconduct.Theorganizationcannottolerateviolationsofthisstandard.Therearefinancialbenefitstothisapproachaswell.OneresearchstudyperformedbytheInstituteofBusinessEthics(“DoesBusinessEthicsPay?,”April2003)foundthatcompaniesdisplayingaclearcommitmenttoethicalconductconsistentlyoutperformcompaniesthatdonotdisplayethicalconduct.Developingclearorganizationalguidelinesrelatingtoresponsibilityandauthoritywithaccountabilitychecksisanotherclearhallmarkofanmarketleader.Withintheorganization,leadershiptypicallyfollowsadistributedmodel,withindividualsunderstandingtheoverallorganizationalgoalsandhowthegoalsoftheirdepartmentorbusinessunitrelatetothem.Individualsshouldalsounderstandtheirresponsibilitiesandthelimitoftheirauthoritytoensurethatthegoalsoftheorganizationareachieved.Whenaleadershipculturelikethisisachieved,thewholeorganizationisfocusedonorganizationalobjectivesandcommittedtothemaintenanceofthecontrolstructure.Aguidingcoalitionofleadershipmembersbelievingintheneedforchangeisoneofthefirststepstypicallytakenbyorganizationsthatsuccessfullymakecultureshifts,butchangeswilltakeeffectslowl...