coso內(nèi)部控制模型介紹(英文版)(編輯修改稿)
2024-07-22 06:18 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 e tested each year. The PCAOB also remends that the viability of a pany’s business model is an important consideration when evaluating risks. Companies that focus on these larger problems and risks will better meet the needs of all their stakeholders, including investors and analysts.Market leaders with respect to internal controls expand the risk focus started under internal pliance efforts to a broader venue. One popular concept that often precedes a mature enterprise risk management initiative is the formation of a risk council. This council is generally posed of management representatives from different areas of the business. Some of the early objectives of risk council meetings are as follows: Use of a mon terminology for risk discussions throughout the organization。 Definition of a risk framework or structure for fostering risk management across the organization。 Characterization of the organization’s current risk capability as well as risk and performance indicators。 Identification of the pany’s current spending on risk。 and Formulation of a plan to mitigate the operational risks of the organization. If they do not already have a risk program, some panies take the risk management process even further with a more formalized, enterprisewide program headed by a chief risk officer. Under this approach, the organization embeds risk identification and mitigation into its culture in the same way it adopted its internal control framework. The goal is to intertwine risk and business strategy with other organizational systems such as performance management.Another important aspect to risk assessment is continuous monitoring of the internal and external environment in which the entity operates. This periodic scan of the operational environment can highlight uping events affecting both internal controls and risk strategy. Events such as systems change, mergers and acquisitions, loss of key personnel, and other events may require a closer look at existing controls and risk management控制活動(dòng)Control ActivitiesMarket leadership in the actual design of controls requires corporatewide coordination and the involvement of ownership. Policies are set enterprisewide, allowing an efficient implementation while avoiding duplicate efforts and definitions. Control design workshops or training can raise the knowledge and capability of management and staff to deal with defining, documenting, managing, testing, and reporting on internal controls. Global organizations have recently begun to roll these sessions out through online training sessions for foreign registrant pliance with SOX sectio
環(huán)評(píng)公示相關(guān)推薦
鄂ICP備17016276號(hào)-1