內(nèi)部會計控制外文翻譯-在線瀏覽
2025-02-06 14:29本頁面
【正文】 and external environment for evaluation. From the accounting control and management control of the case, and that the internal control structure of the building, so that internal control has expanded the scope and content, and, more importantly, from a single policy and procedural changes to the 3 elements of build Chongqing people have learned, + thesis into the structure in order to bring about the internal control of the heat sink to the system of change and development. This shift also led the internal control from the technologyoriented enterprise to guide development. 4 internal control the overall research framework to the 1990s, in order to curb the ever fiercer accounting fraud activities, 1992 COSO Committee published the internal control integrated framework report, as a result of the 1994 revision, and the internal control is defined as: The internal control is a business by the Board, the management and other staff, the management layer is designed to achieve the following objectives and provide reasonable assurance that the process: Improve business performance and efficiency, and ensure that the financial reporting reliable and relevant laws are followed. Report and the internal control of the 3 elements to 5 elements, namely control environment, risk assessment, control activities, information and munication, and monitoring. Since then, internal control into the overall framework of the era. COSO consolidation of the internal control framework emphasized the following concepts: the first, internal control is a longterm process that is used to achieve the purpose of the tool, and not an end in itself。 its 3, the internal control of the board of directors and management to provide reasonable assurance that, rather than an absolute guarantee of its 4, the internal control by adjusting to achieve one or more independent, but there are crosscutting objectives. 5 riskmanagement framework since the start of the 21st century, there have been a few major events, in particular, the Enron bankruptcy, WorldCom39。s take account of events, the heavy blow to the investor confidence in capital markets. Based on this, and in 2021 for the month of September, the Commission COSO published the enterprise risk management framework, the constructor has an internal risk control framework, internal control of 4 goals and 8 major elements. 4 goals, strategic objectives, operational objectives, objective of the report and the legitimacy of target. 8 elements, respectively, to control the environment, goals, risk identification, risk assessment, risk response, control ac
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