COSO内部控制整合框架执行纲要2013版中英文对照.docx

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?and improve?performance.?COSO’s?Internal?Control—Integrated?Framework (Framework)?enables?organizations?to?effectively?and?efficiently?develop systems?of?internal?control?that?adapt?to?changing?business?and?operating environments,?mitigate?risks?to?acceptable?levels,?and?support?sound?decision making?and?governance?of?the?organization. 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 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 制体系，该体系且能够适应变化的商业和运营环境，将风险降低到可 接受的水平，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 不断变化的商业、运营和监管的环境。 An?effective?system?of?internal?control?demands?more?than?rigorous adherence?to?policies?and?procedures:?it?requires?the?use?of?judgment. Management?and?boards?of?directors1?use?judgment?to?determine?how?much control?is?enough.?Management?and?other?personnel?use?judgment?every?day to?select,?develop,?and?deploy?controls?across?the?entity.?Management?and internal?auditors,?among?other?personnel,?apply?judgment?as?they?monitor and?assess?the?effectiveness?of?the?system?of?internal?control. 一套有效的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的。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，以及其他的员工，通过其判断来监控和测试内 部控制体系的有效性。 The Framework assists management, boards of directors, external stakeholders,?and?others?interacting?with?the?entity?in?their?respective?duties regarding?internal?control?wit