COSO 内部控制整合框架2013版.pdf

COSO  内部控制整合框架2013 版        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     翻译：@注册内审师  仅供个人学习使用，不得转载，引用。  第1 页     COSO  内部控制整合框架2013 版        be agile in adapting to changes in business, operating and regulatory 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