COSO放大镜下的世通诈骗案.docVIP

COSO放大镜下的世通诈骗案The WorldCom Fraud Under A COSO Magnifier 来源：天和网 核心提示：作者从COSO框架的角度分析了世通诈骗案，说明了此框架对反财务诈骗可以起到的作用。 A close look at what went wrong at WorldCom gives CFEs a good understanding of how COSO concepts work. The COSO (Committee of Sponsoring Organizations of the Treadway Commission) framework has been recognized since the early 1990s, as the No. 1 internal control framework for any for-profit or nonprofit organization in any geographical area or culture in the world. 密切关注世通（WorldCom）在什么地方出错，为注册舞弊检查师（CFE）提供了很好理解 COSO概念如何工作的机会。自20世纪90年代初以来，COSO（反对虚假财务报告委员会的发起组织委员会）的框架，就已经被确认为可用于世界各地各文化地区的以营利为目的或非营利组织的头号内部控制框架。 The framework is explicitly recommended by international standard-setting governmental, private, and professional organizations worldwide. (See sidebar below.) Furthermore, COSO can be used not only for the setup and development of an internal control system but also for the analysis and understanding of control system failures in historical fraud cases. In this column, I’ll demonstrate the effectiveness of the five COSO control components in the framework to highlight former WorldCom’s major control weaknesses, which led to the spectacular $11 billion fraud. 全世界的国际标准制定组织，私营组织和专业组织都明确建议使用此框架。此外，COSO不仅可以用于建立和发展内部控制制度，同时也可以用于分析和理解历史上欺诈案件中的失败控制系统。在本专栏中，我将演示COSO框架中的5个控制要素的有效性，突出导致前世通惊人的110亿美元诈骗案的重要控制弱项。 WHAT DOES COSO ENTAIL? COSO包括什么内容？ According to , the basic COSO concept covers three areas: 1. Organizational core objectives comprising effectiveness and efficiency of operations, reliability of financial reporting and compliance 2. Organizational processes, business units and activities, to which the core objectives have to be applied 3. Five COSO control components: control environment, risk assessment, control activities, information and communication, and monitoring 据COSO官网介绍，COSO的基本概念包括一下三个方面： 1.组织的核心目标，包括运作的效益和效率，可靠的财务报告和合规 2.组织流程、业务单位和行为，必须服务于核心目标 3.COSO的5个控制要素：控制环境，风险评估，控制活动，信息与沟通，以及监控 HOW TO APPLY COSO TO A FRAUD CASE 如何将COSO用于欺诈案例 Th