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1、Internalcontrolandriskmanagement1.Internalcontrol--,standardandlegislationIn1985,theUnitedStatesinordertocurbthegrowingbusinessofaccountingfraudactivities,formedacommitteeagainstfinancialfraudTreadwaycommittee),(accountingfraudactivitiesinvestigationledtoreasonandproposedsolution
2、s.Theschemeemphasizedtheimportanceofinternalcontrol,requestsandSuggestionsofalllistedcompaniesshouldprovideintheannalsofinternalcontrolreports.Thereportshallincludeadmitmanagementauthoritiesoffinancialreportingandinternalcontrolisresponsible,anddiscusstheimplementationoftheseresp
3、onsibilities.InTheendThemissionTreadwayCommitteeafterThefive,ThecommissionlaunchedorganizationjointlyestablishedanewCommittee-TheCom-mitteeCOSO(SponsoringOrganizationsofTheTreadwayofordinary),namelyTheorganizingCommitteeTreadwayCommitteelaunched.ItconsistsoftheAmericanpublicinsti
4、tuteofcertifiedpublicaccountants(AICPA),Americanaccountingassociation(AAA),internationalfinancialmanagementassociation(FEI),internalauditorsassociation(typeIIA),internationalaccountingassociation(NAAwould)(amanagerialaccountingassociationjointlysponsoredIMApredecessor).COSOcontin
5、uetostudyandin1992itissuedaprogrammaticdocumentabouttheInternalControl,namely"InternalControl-theoverallframework"(InternalControl-IntegratedFramework).ThereportsareputforwardtheCOSOU.S.federalreserve,theUnitedStatessecuritiesandexchangecommission,theBaselcommitteeregulatorsorint
6、ernationalorganizationssuchastherecognitionandadopted,manyofthesedefinitions,Suggestionsandideasabsorbedintothelegislationandregulations,worldwidehashadabroadimpact.SinceTHEendof2001,THEUnitedStatesbrokewithenron,worldcom,xeroxandothercompaniesfinancialcasesoffraudasarepresentati
7、veofaccountingscandals,hitU.S.capitalmarketsandTHEeconomy,alsoconcentratedexposureforAmericancompaniesinTHEexistingproblemofinternalcontrol,thuscausingTHEUnitedStatesadoptedTHE"sashaclassnice--,THEextensionofTHElaw(SARBANESOXLEYACT)-.ThebillmadeclearcompanymanagersCEOandCFOfinanc
8、edirectorofinternalcontrol,andwillbeheld
