coso内部控制模型介绍(英文版).docVIP

coso内部控制模型 The COSO Internal Control Model The COSO internal control framework was first introduced in 1992, and in 1994 a comprehensive four-section report on internal controls was issued, consisting of an executive summary, a framework, guidance to public companies on reporting on internal controls to third parties, and evaluation tools to help a company comprehensively assess its current control environment. The COSO framework is relevant to achieving company objectives in three areas: Operational goals: The framework relates to the effective and efficient usage of all of a companys resou