某公司在coso模式下的評估(參考版)
2025-01-09 11:56本頁面
【正文】 5/4/2023 27 5/4/2023 COSOBASED REPORTING ? We municate our audit assessments to management using a COSObased control evaluation form that we developed. This form, which is shown on page 64, provides management with a snapshot of how the audited area stacks up against the COSO control requirements. The ratings for each control ponent are shown, as well as an overall summary rating, which determines whether there is reasonable assurance that management’s objectives will be achieved. We also note the rationale for any unsatisfactory ratings given. ? The control evaluation form is pleted prior to the audit exit conference and reviewed with other auditors and audit management. These interim reviews determine whether sufficient basis exists for the ratings assigned. Auditors are encouraged to discuss the ratings with the audit customer—either directly, using the control evaluation form, or indirectly during review and discussion of the audit findings. These discussions are most effective when we speak in terms of our control framework and avoid use of the COSO acronym. ? The control evaluation form is finalized as the audit report is prepared, and a pleted form is transmitted to the general auditor at the end of each project. Control ratings are summarized at group and pany segment levels, forming a basis for reporting on the status of internal controls to senior management and the audit mittee. Data is tracked to determine unsatisfactory control trends, as well as areas of audit risk to address in planning future audit projects. For example, if unsatisfactory ratings consistently appear in the monitoring control ponent, then additional audit emphasis and management visibility may be given to selfreviews, control selfassessment, and similar ongoing monitoring techniques. All control evaluations are summarized semiannually and presented, with appropriate explanation, to the audit mittee as part of the pany’s internal control systems assessment. 5/4/2023 28 5/4/2023 THE ROAD TO SUCCESS ? Although our COSO implementation has ultimately been successful, we did encounter a few hurdles. We implemented the process incrementally, starting with development and testing of the control evaluation form. This earlier version of the form bined COSO control ponents with internal control objectives from The IIA’s Standards for the Professional Practice of Internal Auditing. An immediate problem developed when auditors were confused by variations in terminology between COSO and the Standards. 5/4/2023 29 5/4/2023 ? In addition, there was limited un
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