COSO《内部控制-整合框架》执行纲要2016版(中英文对照).pdfVIP

Internal Control – Integrated Framework 内部控制整合框架 Executive Summary 执行纲要 gg2233是是否否 Internal control helps entities achieve important objectives and sustain and ffhh improve performance. COSO’s Internal Control—Integrated Framework ssdd (Framework) enables organizations to effectively and efficiently develop 44 systems of internal control that adapt to changing business and operating 55 environments, mitigate risks to acceptable levels, and support sound decision hhdd making and governance of the organization. yyjjgg 内部控制帮助组织达到重要的目标，维持和改进业绩。科索委员 ddgg 会的内部控制整合框架使得组织能够开发有效果且有效率的内部控 jjhh ggxx制体系， 体系且能够适应变化的商业和运营环境，将风险降低到可 ff 接受的 平，并且促进规范决策和组织的治理。 Designing and implementing an effective system of internal control can be challenging; operating that system effectively and efficiently every day can be daunting. New and rapidly changing business models, greater use and dependence on technology, increasing regulatory requirements and scrutiny, globalization, and other challenges demand any system of internal control to be agile in adapting to changes in business, operating and regulatory 第1 页 environments. 设计并实施一套有效的内部控制体系是充满挑战的；每天保持制 度运行的效果和效率会让人可望而不可及。崭新且不断更新的商业模 型，对技术的深入应用和依赖，日益繁多的监管要求和检查，全球化 和其他挑战要求每一个组织的内部控制体系都能够更加敏捷地适应 否否 不断变化的商业、运营和监管的环境。