coso内部控制模型介绍(英文版)VIP专享VIP免费

第1页共6页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共6页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第2页共6页第1页共6页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共6页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.Aguid...