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1、Internalcontrolandriskmanagement1.Internalcontrol--,standardandlegislationIn1985,theUnitedStatesinordertocurbthegrowingbusinessofaccountingfraudactivities,formedacommitteeagainstfinancialfraudTreadwaycommittee),(accountingfraudactivitiesinvestigationledtoreasonandproposedsolutions.
2、Theschemeemphasizedtheimportanceofinternalcontrol,requestsandSuggestionsofalllistedcompaniesshouldprovideintheannalsofinternalcontrolreports.Thereportshallincludeadmitmanagementauthoritiesoffinancialreportingandinternalcontrolisresponsible,anddiscusstheimplementationoftheseresponsi
3、bilities.InTheendThemissionTreadwayCommitteeafterThefive,ThecommissionlaunchedorganizationjointlyestablishedanewCommittee-TheCom-mitteeCOSO(SponsoringOrganizationsofTheTreadwayofordinary),namelyTheorganizingCommitteeTreadwayCommitteelaunched.ItconsistsoftheAmericanpublicinstituteof
4、certifiedpublicaccountants(AICPA),Americanaccountingassociation(AAA),internationalfinancialmanagementassociation(FEI),internalauditorsassociation(typeIIA),internationalaccountingassociation(NAAwould)(amanagerialaccountingassociationjointlysponsoredIMApredecessor).COSOcontinuetostud
5、yandin1992itissuedaprogrammaticdocumentabouttheInternalControl,namely"InternalControl-theoverallframework"(InternalControl-IntegratedFramework).ThereportsareputforwardtheCOSOU.S.federalreserve,theUnitedStatessecuritiesandexchangecommission,theBaselcommitteeregulatorsorinternational
6、organizationssuchastherecognitionandadopted,manyofthesedefinitions,Suggestionsandideasabsorbedintothelegislationandregulations,worldwidehashadabroadimpact.SinceTHEendof2001,THEUnitedStatesbrokewithenron,worldcom,xeroxandothercompaniesfinancialcasesoffraudasarepresentativeofaccounti
7、ngscandals,hitU.S.capitalmarketsandTHEeconomy,alsoconcentratedexposureforAmericancompaniesinTHEexistingproblemofinternalcontrol,thuscausingTHEUnitedStatesadoptedTHE"sashaclassnice--,THEextensionofTHElaw(SARBANESOXLEYACT)-.ThebillmadeclearcompanymanagersCEOandCFOfinancedirectorofint
8、ernalcontrol,andwillbeheld
