coso内部控制模型介绍英文

coso内部控制模型TheCOSOInternalControlModelTheCOSOinternalcontrolframeworkwasfirstintroducedin1992,andin1994acomprehensivefour-sectionreportoninternalcontrolswasissued,consistingofanexecutivesummary,aframework,guidancetopubliccompaniesonreportingoninternalcontrolstothirdparties,andevaluationtoolstohelpacompanycomprehensivelyassessitscurrentcontrolenvironment.TheCOSOframeworkisrelevanttoachievingcompanyobjectivesinthreeareas:Operationalgoals:Theframeworkrelatestotheeffectiveandefficientusageofallofacompany'sresources.Financialreportinggoals:Theconstructgivesguidanceontheconsistentproductionofreliablefinancialreports.Compliancegoals:Theguidancecreatesatopologyofthecompany’scompliancerequirementsastheyrelatetoindustryregulationsorlegalrequirementsforpublicentities.coso内部控制框架提出三大目标，即运营的效率和效果,财务报告的可靠性,以及遵守适用的法律和规章五大要素1。控制环境ControlEnvironmentThiselementisthefoundationoftheCOSOframework.Itsetstheoveralltoneoftheorganizationwithregardtotheimportanceofinternalcontrols.Ethicalvalues,leadershipresourceallocation,staffcompetenceatalllevels,thedynamicsofauthorityandresponsibilitywithintheorganization,andmanagementphilosophyareallpartsofthiscriticalcomponent.Inasense,thecontrolenvironmentisthemostdifficultcomponenttoquantify,becausemuchofitrelatestotheoverallcultureoftheorganization.Butthereareanumberofcleargoalsthatanorganizationcanworktowardtoensurethattheframeworkrestsonafoundationexemplifyingmarketleadership.Boardandleadershipinvolvementisthemostcrucialelementinanorganizationseekingmarketleadership.Astheboardandleadershipsetexpectationsandmeasureprogressagainstthem,businessunitsordepartmentheadsbegintoassigninternalcontrolstheprioritytheyrequire.Thespecificstrategiesthatcanbeemployedtomovetoamarket-leaderpositionwithinanindustryincludethefollowing:识Conve暖ying丙thei坊mport奸ance歉of术ethic丈alva熄lues道劳德价值择bys向ettin枯gan办examp您lean蝇d“wa剑lking钓the馅talk.脾”Thi供sinc驾ludes仙rela糊ting奴stori炮esof贸inte葡grity寇and糖ethic姓alva卫lues啊throu侨ghpr焰esent速ation坚s,ne质wslet耳ters拆torie坛s,an专dany菊黎o纹ther此means咬ofg欲ettin震gthe芒mess因aget义oeve水ryone删that博thes芒eval咸uesa纺reim晒porta拦ntto兵the冶organ区izati颂on.P宅ublic唐comp努anies演are棕nowr弱equir氏edto涂have所aco趁deof印cond毕uctf贺orth陡eboa库rdun崇dert搬here喜quire队ments辜laid钻out倚bySO涌X.No墙nprof奉itsa笋ndpr但ivate忧comp巨anies逃can丘also忍benef伪itfr男oma独code夏ofco填nduct枪.The重orga丸nizat叠ionc谜annot狼tole营rate问viola叮tions淋oft售hiss哨tanda胸rd.T焰here垄aref配inanc农ialb跨enefi盛tsto克this伍appr饮oach库aswe授ll.O踏nere沿searc夕hstu树dype况rform抖edby君the肚Insti锡tute或ofBu培sines孕sEth烧ics(融“Does咱Busi抹ness催Ethic功sPay栗?,”A意pril骡2003)围持found度that垦comp格anies肺disp神layin棒gac省lear论commi夫tment特toe宵thica置lcon丽duct鞋consi荷stent吩lyou剥tperf症ormc案ompan絮iest扒hatd斩onot意disp旨laye挨thica详lcon咽duct.辅漠Devel变oping嫁clea秤rorg兆aniza蓄tiona情lgui淘delin拘esre脸latin奖gto嫌respo吸nsibi督lity局anda饿uthor碎ity庭with舞accou录ntabi荡lity翁check疯sis躲anoth帮ercl权earh便allma督rkof僵anm在arket食lead丰er.W免ithin却the炉organ虫izati锋on,l浆eader教ship威typic遍ally敢follo覆wsa垫distr口ibute洞dmod延el,w脚ithi织ndivi搜duals挨unde第rstan羡ding机theo危veral忌lorg恼aniza犁tiona呀lgoa塌lsan拖dhow翅the皇goals武oft杂heir闻depar封tment驱orb毙usine痒ssun炎itre拴late求toth窑em.I费n般divid馒uals引shoul蚊dals捷ound壁ersta牌ndth柿eirr厘espon按sibil继ities窃and患thel活imit霸ofth置eira抚uthor业ityt磁oens扯uret狗hatt舍hego嗽also俊fthe铃orga批nizat师iona宪reac腾hieve极d.Wh扎ena享leade侍rship愉cult啦urel张iket诚hisi锻sach拘ieved援,the派whol澡eorg锤aniza豆tion通isfo臣cused酒ono巷rgani列zatio徐nalo脊bject背i脂vesa扩ndco服mmitt茂edto杜the星maint叛enanc大eof谋thec非ontro垮lstr厕uctur堆e.A肾guidi陶ngco咏aliti戴onof达lead侵ershi絮pmem袄bers诱belie构ving朝inth崇enee年dfor雕chan有geis扮one数ofth触efir苦stst恐epst距ypica梁llyt爪aken阴byor勒ganiz封ation愿stha煮tsuc雾cessf担ully睬make绪cultu套resh服ifts,消but位chang输eswi奋llta历k题e找effe名ctsl佩owly合ands根teadi叉lyov剥erti京me.澡Embed镇ding奉thei暑ntern联alco瑞ntrol糖fram议ework贺with稻inth煎eorg讨aniza非tiona顷lcul蓝ture详将内部控制塘框架融入企跌业文化浆.Man喘ageme成ntmu角stcl古early轿defi挠nero原lesa席ndre线spons陆ibili香ties龄fori岭ntern既alco麻ntrol谣s,in土cludi抵ngre择spons赵ibili黎tyfo喝rthe剂defi剩ning,幼do效c着ument猴ing,肃testi纯ng,a台ndmo艳nitor剑ingo猫fcon场trols激and猾ther箱emedi座ating考ofp折roble剩ms.T辜heor叙ganiz购ation占must染inco屡rpora名teth博eser行espon浑sibil该ities陆into岭the僚respo刑nsibl句eind车ividu苏als’绞perfo毯rmanc指eman运ageme短ntgo蓝als.撤基Thei咬ntern丑alco欺ntrol和senv旷ironm漫enti款sno涝longe诚rvie于wed姐asse倡parat匠efro彩mthe滤oper存ating碰comp罚onent筒oft沸hebu者sines协s;co美ntrol糕sare缘embe叉dded摧inpr魂ocess智esfr矛omth骆ebeg糖innin钳g.棚内部控制环份境不再独立谷于企业经营声要素，要从遥一开始就执牢行民This序appro烤achl牌owers惑the草risk迅ofin漆adequ截atec背ontro括lsan采dens俩ures吐that誉thec眨ontro羞lstr拌uctur霸eis何inpl浓acef月romt父heou译ts极etof逼apr嗓ocess筒’spl丙annin准gand制laun恐ch.员喷Suppo返rting感huma劣nres厅ource洒spol虹icies顽and侧pract秩ices纱that气provi从decl黄earc掏orp轰orate封care唐erpa韵ths.拦Human毫reso粗urces蝶mana岛gemen扮tpla彩ysa弃keyr俭olei晌nens费uring烧that皮indi恋vidua烧lsar殃ehir约edwi咽thth斯enee蹄dedf另inanc乓ialc盛ompet给encie险sa辫ndth烟atca毒reer刮growt们hsup天ports锋ani译ncrea鉴sedl拌evel培offi佣nanci削alre奋porti酷ngco三mpete倚ncies高.返对人力资源旗/人才的要向求诉萍2。风险评见估居Risk私As烟sessm弹ent馒Leadi议ngco聪mpani福esta酸kea旋risk-鞋based撇appr群oach陶toSO为Xint毅ernal零cont诸rols及compl橡iance稻asa航key丘step乞inac箩hievi寻nga题corre相ctba柴lance兽betw永een似costs谣and担benef阀its.消Rece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