2013COSO内部控制框架讲义英文版解析.pptVIP

– Integrated Framework May 2013 0 Internal Control Table of Contents ? COSO Project Overview ? Internal Control-Integrated Framework ? Illustrative Documents – Illustrative Tools for Assessing Effectiveness of a System of Internal Control – Internal Control over External Financial Reporting: A Compendium of Approaches and examples ? Transition Impact ? Recommended Actions ? Questions Comments 1 2 COSO Project Overview COSO Overview – Internal Control Publications 1992 2006 2009 2013 3 Why update what works – The Framework has become the most widely