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ID:46380531
大小:558.03 KB
页数:74页
时间:2019-11-23
《COSO内部控制整合框架(英文版)》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、ExecutiveSummaryPage1of6BrowseLocation:UnitedStatesCommitteeofSponsoringOrganizationsoftheTreadwayCommission(COSO)FrameworkCommitteeofSponsoringOrganizationsoftheTreadwayCommission(COSO)Copyright©1992CommitteeofSponsoringOrganizationsoftheTreadwayCommissionCommitteeofSponsoringOrganizati
2、onsoftheTreadwayCommission(COSO)OversightRepresentativeAmericanInstituteofCertifiedPublicAccountantsRobertL.May,ChairmanAmericanAccountingAssociationAlvinA.ArensTheInstituteofInternalAuditorsWilliamG.Bishop,IIIInstituteofManagementAccountantsThomasM.O'TooleFinancialExecutivesInstituteP.Nor
3、manRoyProjectAdvisoryCounciltoCOSOGuidanceGaylenN.Larson,ChairmanC.PerryColwellJohnH.StewartGroupVicePresident,SeniorVicePresident-AssistantTreasurerChiefAccountingOfficerFinancialManagementIBMCorporationHouseholdInternationalAT&T(retired)AndrewD.BaileyWilliamJ.IhlanfeldtHowardL.Siers,Cons
4、ultantProfessor,DepartmentofAssistantControllerGeneralAuditorAccountingShellOilCompanyE.I.DuPontdeNemoursandCollegeofBusinessandcompany,Inc.(retired)PublicAdministrationTheUniversityofArizonaRogerN.CarolusDavidL.LandsittelSeniorVicePresidentManagingDirector-AuditingNationsBank(retired)Arth
5、urAnderson&Co.Coopers&LybrandAuthorPrincipalContributorsVincentM.O'ReillyRMalcolmSchwartzRichardM.SteinbergDeputyChairman,AccountingPrincipalPartnerandAuditingNewYorkOfficeNationalOfficeFrankJ.TankiRobertJ.SpearDirector,AccountingPartnerandSECTechnicalServicesBostonOfficeFrameworkFramework
6、ContentsExecutiveSummaryhttp://www.pwccomperio.com/search97cgi/s97is_english.dll1/24/2003ExecutiveSummaryPage2of61-Definition2-ControlEnvironment3-RiskAssessment4-ControlActivities5-InformationandCommunication6-Monitoring7-LimitationsofInternalControl8-RolesandResponsibilitiesAppendicesA-B
7、ackgroundandEventsleadingtotheStudyB-MethodologyC-PerspectivesonandUseOfDefinitionD-ConsiderationofCommentLettersE-GlossaryofSelectedTermsCommitteeofSponsoringOrginizationsoftheTreadwayCommission(COSO)ChairmanGaylenN.LarsonMembersOrganizationRepresentativeFina
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