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1、IntroductionPage1of1BrowseLocation:UnitedStatesCommitteeofSponsoringOrganizationsoftheTreadwayCommission(COSO)EvaluationToolsCOSOReport:EvaluationToolsIntroductionThisvolumecontainsasetoftoolsthatmaybeusefulinconductinganevaluationofanentity'sintern
2、alcontrolsystem.Thetoolsmaybeusedinanyofseveralways:lIndividually,whenevaluatingaparticularcomponent,ortogetherwhenevaluatingallcomponents.lInevaluatingcontrolsrelatedtoonecategoryofcontrols,suchasreliabilityoffinancialreporting,ormorethanonecategory.
3、lWhenfocusingoncertainactivities,suchasprocurementorsales,orallactivities.Theevaluationtoolsarepresentedasfollows:lAsetofblanktools,organizedbycomponent,alongwithonetoassistinassemblingtheresultsinmakinganoverallevaluation.lAReferenceManualdesignedtoa
4、ssisttheevaluatorincompletingthe"RiskAssessmentandControlActivitiesWorksheet.''AlsopresentedisagenericbusinessmodelwhichservesastheorganizationalbasisfortheReferenceManual.lFilled-intools,depictinghowtheymightbecompletedforahypotheticalcompany.Theseev
5、aluationtoolsareintendedtoprovideguidanceandassistanceinevaluatinginternalcontrolsystemsinrelationtocriteriaforeffectiveinternalcontrolsetforthintheFrameworkvolumeofthisreport.Accordingly,usersofthesematerialsshouldbefamiliarwiththatvolume.Thesetoolsa
6、representedforpurelyillustrativepurposes.TheyarenotanintegralpartoftheFramework,andtheirpresentationhereinnowaysuggeststhatallmattersaddressedinthemneedtobeconsideredinevaluatinganinternalcontrolsystem,orthatallsuchmattersmustbepresentinordertoconclud
7、ethatasystemiseffective.Similarly,thereisnosuggestionthatthesetoolsareapreferredmethodtoconductanddocumentanevaluation.Becausefactsandcircumstancesvarybetweenentitiesandindustries,evaluationmethodologiesanddocumentationtechniqueswillalsovary.According
8、ly,entitiesmayusedifferentevaluationtools,oruseothermethodologiesutilizingdifferentevaluativetechniques.Forthoseentitiesthatdoplantousethesetoolsinsomeway,itissuggestedthattheybeusedonlyasastartingpoint,andbemodifiedtoreflecttheparticularfacts
