COSO《内部控制整合框架》执行纲要版(中英文照).docxVIP

Internal?Control?–?Integrated?Framework内部控制整合框架Executive?Summary执行纲要Internal?control?helps?entities?achieve?important?objectives?and?sustain?andimprove?performance.?COSO’s?Internal?Control—Integrated?Framework(Framework)?enables?organizations?to?effectively?and?efficiently?developsystems?of?internal?control?that?adapt?to?changing?business?and?operatingenvironments,?mitigate?risks?to?acceptable?levels,?and?support?sound?decisionmaking?and?governance?of?the?organization.内部控制帮助组织达到重要地目标,维持和改进业绩.科索委员会地内部控制整合框架使得组织能够开发有效果且有效率地内部控制体系,该体系且能够适应变化地商业和运营环境,将风险降低到可接受地水平,并且促进规范决策和组织地治理.Designing?and?implementing?an?effective?system?of?internal?control?can?bechallenging;?operating?that?system?effectively?and?efficiently?every?day?canbe?daunting.?New?and?rapidly?changing?business?models,?greater?use?anddependence?on?technology,?increasing?regulatory?requirements?and?scrutiny,globalization,?and?other?challenges?demand?any?system?of?internal?control?tobe?agile?in?adapting?to?changes?in?business,?operating?and?regulatory第?1?页environments.设计并实施一套有效地内部控制体系是充满挑战地；每天保持制度运行地效果和效率会让人可望而不可及.崭新且不断更新地商业模型,对技术地深入应用和依赖,日益繁多地监管要求和检查,全球化和其他挑战要求每一个组织地内部控制体系都能够更加敏捷地适应不断变化地商业、运营和监管地环境.An?effective?system?of?internal?control?demands?more?than?rigorousadherence?to?policies?and?procedures:?it?requires?the?use?of?judgment.Management?and?boards?of?directors1?use?judgment?to?determine?how?muchcontrol?is?enough.?Management?and?other?personnel?use?judgment?every?dayto?select,?develop,?and?deploy?controls?across?the?entity.?Management?andinternal?auditors,?among?other?personnel,?apply?judgment?as?they?monitorand?assess?the?effectiveness?of?the?system?of?internal?control.一套有效地内部控制体系除了对制度和流程严格遵守外,还要求判断力.管理层和董事会通过其判断来决定多少控制是充分地.管理层和其他员工每天通过其判断,在组织内选取,推进和实施各类控制.管理层和内部审计师,以及其他地员工,通过其判断来监控和测试内部控制体系地有效性.TheFrameworkassistsmanagement,boardsofdirectors,externalstakeholders,?and?others?interacting?with?the?entity?in?their?respective?dutiesregarding?internal?control?without?being?overly?prescriptive.?It?does?so?by1?Th