coso內(nèi)部控制模型介紹(英文版)(參考版)
2025-06-28 06:18本頁(yè)面
【正文】 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。 Definition of a risk framework or structure for fostering risk management across the organization。 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。 The internal controls environment is no longer viewed as separate from the operating ponent of the business。 Developing clear organizational guidelines relating to responsibility and authority with accountability checks is another clear hallmark of an market leader. Within the organization, leadership typically follows a distributed model, with individuals understanding the overall organizational goals and how the goals of their department or business unit relate to them. Individuals should also understand their responsibilities and the limit of their authority to ensure that the goals of the organization are achieved. When a leadership culture like this is achieved, the whole organization is focused on organizational objectives and mitted to the maintenance of th
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