coso内部控制模型.docVIP

coso内部控制模型 The COSO Internal Control Model The COSO internal control framework was first introduced in 1992, and in 1994 a comprehensive four-section report on internal controls was issued, consisting of an executive summary, a framework, guidance to public companies on reporting on internal controls to third parties, and evaluation tools to help a company comprehensively assess its current control environment. The COSO framework is relevant to achieving company objectives in three areas: Operational goals: The framework relates to the effective and efficient usage of all of a companys 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 company’s compliance requirements as they relate to industry regulations or legal requirements for public entities. coso内部控制框架提出三大目标，即运营的效率和效果,财务报告的可靠性,以及遵守适用的法律和规章 五大要素 1。控制环境 Control Environment This 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 competence at all levels, the dynamics of authority and responsibility within the organization, and management philosophy are all parts of this critical component. In a sense, the control environment is the most difficult component 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