coso內(nèi)部控制模型介紹(英文版)-文庫吧資料
2025-07-01 06:18本頁面
【正文】 e control structure. A guiding coalition of leadership members believing in the need for change is one of the first steps typically taken by organizations that successfully make culture shifts, but changes will take effect slowly and steadily over time. 控制環(huán)境Control EnvironmentThis element is the foundation of the COSO framework. It sets the overall tone of the organization with regard to the importance of internal controls. Ethical values, leadership resource allocation, staff petence at all levels, the dynamics of authority and responsibility within the organization, and management philosophy are all parts of this critical ponent.In a sense, the control environment is the most difficult ponent to quantify, because much of it relates to the overall 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:coso內(nèi)部控制模型The COSO Internal Control ModelThe COSO internal control framework was first introduced in 1992, and in 1994 a prehensive foursection report on internal controls was issued, consisting of an executive summary, a framework, guidance to public panies on reporting on internal controls to third parties, and evaluation tools to help a pany prehensively assess its current control environment. The COSO framework is relevant to achieving pany objectives in three areas:Operational goals: The framework relates to the effective and efficient usage of all of a pany39。s resources. Financial reporting goals: The construct gives guidance on the consistent production of reliable financial reports. Compliance goals: The guidance creates a topology of the pany’s pliance requirements as they relate to industry regulations or legal requirements for public entities. coso內(nèi)部控制框架提出三大目標，即運營的效率和效果,財務報告的可靠性,以及遵守適用的法律和規(guī)章五大要素1。 Conveying the importance of ethical values道德價值 by setting an example and “walking the talk.” This includes relating stories of integrity and ethical values through presentations, newsletter stories, and any other means of getting the message to everyone that these values are important to the organization. Public panies a
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