现代企业内部控制三维立体框架设计与评审.pdfVIP

Abstract COSO is the most widely used internal control framework. But it just provides a clear-cut guideline, not tell how to implement and evaluate it. This study sets out to design a 3-D control framework , providing a more vigorous system that corporate executive and directors can use to transform the internal control function into a valuable strategic tool for leveraging corporate strength and improving performance. Firstly, this paper summarizes the previous literature of this field, analyses the current main framework—Integrated Framework and other financial or non-financial control framework. And then it put forward a new thought , that is beyond COSO and to set up a 3-d internal control framework which can strengthen the corporate governance. This framework is a empowering and responsibility system , including management control ,and can be translated into rational standards. Secondly, this paper analyses the new 3-d internal control framework. It includes three dimension which are organization control , project control, activity control .In organization control dimension ,it stresses on the power, responsibility and profit distribution ;In project control dimension, it emphasizes the process-reengineering ;In activity control dimension, it underlines the activity management. Finally ,as to how to evaluate the 3-d control framework, this paper gives a useful tool Control Self Assessment(CSA). Since it was first formally described, CSA has become a major tool for organizations to monitor and assess their internal controls. CSA cut the auditing budget and make management finally accepts full responsibility for internal control Ke