coso內(nèi)部控制模型介紹(英文版)-wenkub.com
2025-06-22 06:18 本頁面
【正文】 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 section 404. These modules can be used with moreexperienced users to reinforce other objectives, such as a return to basic controls and an emphasis on continuous improvement. Leading organizations have moved to moreprehensive training on basic accounting concepts, and in the process have improved the timing of their closing cycle, implemented process improvements, and reduced the error rate in accounting transactions.Market leaders have focused controls on prevention rather than detection (see the Sidebar on types of controls). They have reengineered business processes, where needed, to incorporate prevention. Automating control checks by utilizing software features that can plete checks without any specific action is also beneficial. Internal auditing can help provide direction to business process owners searching for the best approach to use. Working closely with the board will help the internal audit function receive the panywide exposure necessary for business process owners to recognize the value delivered to the organization. It
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