内控环境的重要性在沃尔玛成功案例中的论证（The importance of internal control environment in the proof of WAL-MARTs successful case）.docVIP

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内控环境的重要性在沃尔玛成功案例中的论证（The importance of internal control environment in the proof of WAL-MARTs successful case）.doc

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内控环境的重要性在沃尔玛成功案例中的论证（The importance of internal control environment in the proof of WAL-MARTs successful case）

内控环境的重要性在沃尔玛成功案例中的论证（The importance of internal control environment in the proof of WAL-MARTs successful case） 1992 COSO Committee issued the internal control integrated framework report, known as the COSO report. The report pointed out: the internal control by the board of directors, managers, authorities and other staff to achieve the reliability of financial reporting, business efficiency and effectiveness of relevant laws and regulations to follow the three objectives of the process and provide reasonable assurance. At the same time put forward including control environment, risk assessment, control activities, information and communication, monitoring and control of five interrelated elements of internal control. The COSO report which consists of three and five elements of the overall internal control framework, generally accepted by the board of directors, managers, investors, creditors, auditors and experts and scholars, become so far the most authoritative concept of internal control. The COSO report, the control environment refers to the various elements of the establishment, strengthening or weakening the specific policies, procedures and efficiency. He is a kind of atmosphere, shaping corporate culture, influence staff awareness, consciousness control effect of internal members, decide the other control factors can play a role, is the foundation of the internal control of other factors. Control environment directly affects the implementation of the internal control of the implementation and execution of business objectives and overall strategic objectives. In the COSO report, the sub elements will control environment is divided into the principle and the moral value of integrity view, assessing the employees ability, the board of directors and audit committee, management philosophy and management style, organizational structure, the allocation of responsibility and authorization, HR policies and practices. Many U.S. companies by summarizing the experience