coso內(nèi)部控制模型介紹(英文版)-全文預(yù)覽
【正文】 l culture of the organization. But there are a number of clear goals that an organization can work toward to ensure that the framework rests on a foundation exemplifying market leadership.Board and leadership involvement is the most crucial element in an organization seeking market leadership. As the board and leadership set expectations and measure progress against them, business units or department heads begin to assign internal controls the priority they require. The specific strategies that can be employed to move to a marketleader position within an industry include the following: The internal controls environment is no longer viewed as separate from the operating ponent of the business。 Definition of a risk framework or structure for fostering risk management across the organization。監(jiān)測(cè)MonitoringControl selfassessments (CSA) can play an important part in monitoring internal controls. CSAs place the responsibility for assurance that controls are in place and functioning with the business process owners, consigning ownership exactly where it belongs under the dynamics of typical organizational behavior. Several questions from a CSA on a pany’s accounts payable process are shown in. The IIA website has numerous examples. Another CSA option is an interactive workshop, which uses a facilitator to draw out control information from management. This approach leaves control with management, allowing the organizational process owners to follow up downstream with surveys or questionnaires in subsequent periods, further refining the work product. Monitoring efforts are best focused on leading indicators that allow time for correction, rather than lagging indicators that do not. The best reports for monitoring internal controls contain integrated information from both internal and external sources. Software packages can facilitate pulling together data from disparate systems and processes. In many organizations, the internal auditors are responsible for conducting a formal review of internal control work. Such a review should be conducted annually and should take advantage of “l(fā)essons learned” from SOX activities, as well as input from the external auditor.6 / 6。 Identification of the pany’s current spending on risk。 Supporting human resources policies and practices that provide clear corporate career paths. Human resources management plays a key role in ensuring that individuals are hired with the needed financial petencies and that career growth supports an increased level of financial reporting 2。 Developing clear organizational guidelines relating to responsibilit
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