coso 内部控制框架的更新

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1、AnUpdateofCOSO’sInternalControl–IntegratedFrameworkDecember2011InternalControl-IntegratedFrameworkFirstpublishedin1992Gainedwideacceptancefollowingfinancialcontrolfailuresofearly2000’sMostwidelyusedframeworkintheUSAlsowidelyusedaroundtheworldOriginalCOSOCubeKeyConcepts–TimelessAproce

2、ssEffectedbypeopleProvidesreasonableassuranceGearedtoachievementofobjectivesrelatedto(1)operations,(2)complianceand(3)financialreportingFivecomponents:ControlEnvironmentRiskAssessmentControlActivitiesInformationandCommunicationMonitoringICIFworkswelltodayCOSO’sInternalControl–Integra

3、tedFramework(1992Edition)RefreshobjectivesEnhancementsICIFwillworkbettertomorrowCOSO’sInternalControl–IntegratedFramework(Draft,2012Edition)AddresssignificantchangestothebusinessenvironmentandassociatedrisksUpdated,enhancedandclarifiedFrameworkIncreasefocusonoperations,complianceand

4、non-financialreportingobjectivesExpandedinternalandnon-financialreportingguidanceCodifycriteriatouseinthedevelopmentandassessmentofsystemsofinternalcontrolPrinciplesAttributesWhyUpdateWhatWorksProjectPlan&TimetableSept-JanFeb-OctDec-MarApr-DecAssess&SurveyStakeholdersDesign&BuildPubl

5、icExposureFinalize201020112012ProjectParticipantsCOSOBoardofDirectorsCOSOAdvisoryCouncilAICPAAAAIIAFEIIMARegulatoryObserversPublicAccountingFirmsOthers(IFAC,GAVIAlliance,ISACA)PwCAuthorandProjectLeaderStakeholderInputSurveyofover700stakeholdersandusersofthe1992InternalControl–Integra

6、tedFrameworkObtainingInput:SurveyofStakeholdersJanuary4thtoSeptember1stof2011Over700responsesResponsescamefromwiderangeoforganizationsandindividualsLarge,smallandnon-profitorganizationswellrepresented1in4respondentswereinternational(27%)Themajorityofrespondentshasbeenusingthe1992Fram

7、eworkforover5yearsOverall,alargemajorityofrespondentssupportupdating,butnotamajoroverhaulofthe1992FrameworkSummaryofUpdatesWhat’schanged…Whatisnotchanging...Whatischanging...DefinitionofinternalcontrolFivecomponentsofinternalcontrolThefundamentalcriteriausedtoassesseffectivenessofsys

8、temsofintern