美国反舞弊性财务报告委员会发起组织的报告【外文翻译】

《美国反舞弊性财务报告委员会发起组织的报告【外文翻译】》由会员上传分享，免费在线阅读，更多相关内容在行业资料-天天文库。

1、本科毕业论文（设计）外文翻译外文题目CommitteeofsponsoringorganizationsofthetreadwayCommission外文出处Enterpriseriskmanagement外文作者Committeeofsponsoringorganizations原文：CommitteeofsponsoringorganizationsofthetreadwaycommissionOrganizationaloverviewCOSOwasformedin1985tosponsortheNat

2、ionalCommissiononFraudulentFinancialReporting(theTreadwayCommission).TheTreadwayCommissionwasoriginallyjointlysponsoredandfundedbyfivemainprofessionalaccountingassociationsandinstitutesheadquarteredintheUnitedStates:theAmericanInstituteofCertifiedPublicAcco

3、untants(AICPA),AmericanAccountingAssociation(AAA),FinancialExecutivesInternational(FEI),InstituteofInternalAuditors(IIA)andtheInstituteofManagementAccountants(IMA).TheTreadwayCommissionrecommendedthattheorganizationssponsoringtheCommissionworktogethertodeve

4、lopintegratedguidanceoninternalcontrol.ThesefiveorganizationsformedwhatisnowcalledtheCommitteeofSponsoringOrganizationsoftheTreadwayCommission.TheoriginalchairmanoftheTreadwayCommissionwasJamesC.Treadway,Jr.,ExecutiveVicePresidentandGeneralCounsel,PaineWebb

5、erIncorporatedandaformerCommissioneroftheU.S.SecuritiesandExchangeCommission.Hence,thepopularname"TreadwayCommission".Currently,DavidL.LandsittelreplacedLarryE.RittenbergastheCOSOChairman.HistoryDuetoquestionablecorporatepoliticalcampaignfinancepracticesand

6、foreigncorruptpracticesinthemid-1970s,theU.S.SecuritiesandExchangeCommission(SEC)andtheU.S.Congressenactedcampaignfinancelawreformsandthe1977ForeignCorruptPracticesAct(FCPA)whichcriminalizedtransnationalbriberyandrequiredcompaniestoimplementinternalcontrolp

7、rograms.Inresponse,theTreadwayCommission,aprivate-sectorinitiative,wasformedin1985toinspect,analyze,andmakerecommendationsonfraudulentcorporatefinancialreporting.TheTreadwayCommissionstudiedthefinancialinformationreportingsystemovertheperiodfromOctober1985t

8、oSeptember1987andissuedareportoffindingsandrecommendationsinOctober1987titledReportoftheNationalCommissiononFraudulentFinancialReporting.Asaresultofthisinitialreport,theCommitteeofSponsoringOrganizatio