coso內(nèi)部控制模型介紹英文

coso內(nèi)部控制模型TheCOSOInternalControlModelTheCOSOinternalcontrolframeworkwasfirstintroducedin1992,andin1994acomprehensivefour-sectionreportoninternalcontrolswasissued,consistingofanexecutivesummary,aframework,guidancetopubliccompaniesonreportingoninternalcontrolstothirdparties,andevaluationtoolstohelpacompanycomprehensivelyassessitscurrentcontrolenvironment.TheCOSOframeworkisrelevanttoachievingcompanyobjectivesinthreeareas:Operationalgoals:Theframeworkrelatestotheeffectiveandefficientusageofallofacompany'sresources.Financialreportinggoals:Theconstructgivesguidanceontheconsistentproductionofreliablefinancialreports.Compliancegoals:Theguidancecreatesatopologyofthecompany’scompliancerequirementsastheyrelatetoindustryregulationsorlegalrequirementsforpublicentities.coso內(nèi)部控制框架提出三大目標(biāo)，即運(yùn)營(yíng)的效率和效果,財(cái)務(wù)報(bào)告的可靠性,以及遵守適用的法律和規(guī)章五大要素1?？刂骗h(huán)境ControlEnvironmentThiselementisthefoundationoftheCOSOframework.Itsetstheoveralltoneoftheorganizationwithregardtotheimportanceofinternalcontrols.Ethicalvalues,leadershipresourceallocation,staffcompetenceatalllevels,thedynamicsofauthorityandresponsibilitywithintheorganization,andmanagementphilosophyareallpartsofthiscriticalcomponent.Inasense,thecontrolenvironmentisthemostdifficultcomponenttoquantify,becausemuchofitrelatestotheoverallcultureoftheorganization.Butthereareanumberofcleargoalsthatanorganizationcanworktowardtoensurethattheframeworkrestsonafoundationexemplifyingmarketleadership.Boardandleadershipinvolvementisthemostcrucialelementinanorganizationseekingmarketleadership.Astheboardandleadershipsetexpectationsandmeasureprogressagainstthem,businessunitsordepartmentheadsbegintoassigninternalcontrolstheprioritytheyrequire.Thespecificstrategiesthatcanbeemployedtomovetoamarket-leaderpositionwithinanindustryincludethefollowing:識(shí)Conve暖ying丙thei坊mport奸ance歉of術(shù)ethic丈alva熄lues道勞德價(jià)值擇bys向ettin枯gan辦examp您lean蠅d“wa劍lking釣the餡talk.脾”Thi供sinc駕ludes仙rela糊ting奴stori炮esof貿(mào)inte葡grity寇and糖ethic姓alva衛(wèi)lues啊throu僑ghpr焰esent速ation堅(jiān)s,ne質(zhì)wslet耳ters拆torie壇s,an專(zhuān)dany菊黎o紋ther此means咬ofg欲ettin震gthe芒mess因aget義oeve水ryone刪that博thes芒eval咸uesa紡reim曬porta攔ntto兵the冶organ區(qū)izati頌on.P宅ublic唐comp努anies演are棕nowr弱equir氏edto涂have所aco趁deof印cond畢uctf賀orth陡eboa庫(kù)rdun崇dert搬here喜quire隊(duì)ments辜laid鉆out倚bySO涌X.No墻nprof奉itsa筍ndpr但ivate憂comp巨anies逃can丘also忍benef偽itfr男oma獨(dú)code夏ofco填nduct槍.The重orga丸nizat疊ionc謎annot狼tole營(yíng)rate問(wèn)viola叮tions淋oft售hiss哨tanda胸rd.T焰here壟aref配inanc農(nóng)ialb跨enefi盛tsto克this伍appr飲oach庫(kù)aswe授ll.O踏nere沿searc夕hstu樹(shù)dype況rform抖edby君the肚Insti錫tute或ofBu培sines孕sEth燒ics(融“Does咱Busi抹ness催Ethic功sPay栗?,”A意pril騾2003)圍持found度that墾comp格anies肺disp神layin棒gac省lear論commi夫tment特toe宵thica置lcon麗duct鞋consi荷stent吩lyou剝tperf癥ormc案ompan絮iest扒hatd斬onot意disp旨laye挨thica詳lcon咽duct.輔漠Devel變oping嫁clea秤rorg兆aniza蓄tiona情lgui淘delin拘esre臉latin獎(jiǎng)gto嫌respo吸nsibi督lity局anda餓uthor碎ity庭with舞accou錄ntabi蕩lity翁check瘋sis躲anoth幫ercl權(quán)earh便allma督rkof僵anm在arket食lead豐er.W免ithin卻the爐organ蟲(chóng)izati鋒on,l漿eader教ship威typic遍ally敢follo覆wsa墊distr口ibute洞dmod延el,w腳ithi織ndivi搜duals挨unde第rstan羨ding機(jī)theo危veral忌lorg惱aniza犁tiona呀lgoa塌lsan拖dhow翅t(yī)he皇goals武oft雜heir聞depar封tment驅(qū)orb斃usine癢ssun炎itre拴late求toth窯em.I費(fèi)n般divid饅uals引shoul蚊dals捷ound壁ersta牌ndth柿eirr厘e(cuò)spon按sibil繼ities竊and患thel活imit霸ofth置eira撫uthor業(yè)ityt磁oens扯uret狗hatt舍hego嗽also俊fthe鈴orga批nizat師iona憲reac騰hieve極d.Wh扎ena享leade侍rship愉cult啦urel張iket誠(chéng)hisi鍛sach拘ieved援,the派whol澡eorg錘aniza豆tion通isfo臣cused酒ono巷rgani列zatio徐nalo脊bject背i脂vesa擴(kuò)ndco服mmitt茂edto杜the星maint叛enanc大eof謀thec非ontro垮lstr廁uctur堆e.A腎guidi陶ngco詠aliti戴onof達(dá)lead侵ershi絮pmem襖bers誘belie構(gòu)ving朝inth崇enee年dfor雕chan有g(shù)eis扮one數(shù)ofth觸efir苦stst恐epst距ypica梁llyt爪aken陰byor勒ganiz封ation愿stha煮tsuc霧cessf擔(dān)ully睬make緒cultu套resh服ifts,消but位chang輸eswi奮llta歷k題e找effe名ctsl佩owly合ands根teadi叉lyov剝erti京me.澡Embed鎮(zhèn)ding奉thei暑ntern聯(lián)alco瑞ntrol糖fram議ework賀with稻inth煎e(cuò)org討aniza非tiona頃lcul藍(lán)ture詳將內(nèi)部控制塘框架融入企跌業(yè)文化漿.Man喘ageme成ntmu角stcl古early轎defi撓nero原lesa席ndre線spons陸ibili香ties齡fori嶺ntern既alco麻ntrol謠s,in土cludi抵ngre擇spons趙ibili黎tyfo喝rthe劑defi剩ning,幼do效c著ument猴ing,肅testi純ng,a臺(tái)ndmo艷nitor劍ingo貓fcon場(chǎng)trols激and猾ther箱emedi座ating考o(jì)fp折roble剩ms.T辜heor敘ganiz購(gòu)ation占must染inco屢rpora名teth博eser行espon渾sibil該ities陸into嶺the僚respo刑nsibl句eind車(chē)ividu蘇als’絞perfo毯rmanc指eman運(yùn)ageme短ntgo藍(lán)als.撤基Thei咬ntern丑alco欺ntrol和senv曠ironm漫enti款sno澇longe誠(chéng)rvie于wed姐asse倡parat匠efro彩mthe濾oper存ating碰comp罰onent筒oft沸hebu者sines協(xié)s;co美ntrol糕sare緣embe叉dded摧inpr魂ocess智esfr矛omth駱ebeg糖innin鉗g.棚內(nèi)部控制環(huán)份境不再獨(dú)立谷于企業(yè)經(jīng)營(yíng)聲要素，要從遙一開(kāi)始就執(zhí)牢行民This序appro烤achl牌owers惑the草risk迅ofin漆adequ截atec背ontro括lsan采dens倆ures吐that譽(yù)thec眨ontro羞lstr拌uctur霸eis何inpl濃acef月romt父heou譯ts極etof逼apr嗓ocess筒’spl丙annin準(zhǔn)gand制laun恐ch.員噴Suppo返rting感huma劣nres廳ource灑spol虹icies頑and側(cè)pract秩ices紗that氣provi從decl黃earc掏orp轟orate封care唐erpa韻ths.攔Human毫reso粗urces蝶mana島gemen扮tpla彩ysa棄keyr儉olei晌nens費(fèi)uring燒that皮indi戀v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