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1、Internalcontrolandriskmanagement1.Internalcontrol--,standardandlegislationIn1985,theUnitedStatesinordertocurbthegrowingbusinessofaccountingfraudactivities,formedacommitteeagainstfinancialfraudTreadwaycommittee),(accountingfraudactivitiesinvestigationledt
2、oreasonandproposedsolutions.Theschemeemphasizedtheimportanceofinternalcontrol,requestsandSuggestionsofalllistedcompaniesshouldprovideintheannalsofinternalcontrolreports.Thereportshallincludeadmitmanagementauthoritiesoffinancialreportingandinternalcontrol
3、isresponsible,anddiscusstheimplementationoftheseresponsibilities.InTheendThemissionTreadwayCommitteeafterThefive,ThecommissionlaunchedorganizationjointlyestablishedanewCommittee-TheCom-mitteeCOSO(SponsoringOrganizationsofTheTreadwayofordinary),namelyTheo
4、rganizingCommitteeTreadwayCommitteelaunched.ItconsistsoftheAmericanpublicinstituteofcertifiedpublicaccountants(AICPA),Americanaccountingassociation(AAA),internationalfinancialmanagementassociation(FEI),internalauditorsassociation(typeIIA),internationalac
5、countingassociation(NAAwould)(amanagerialaccountingassociationjointlysponsoredIMApredecessor).COSOcontinuetostudyandin1992itissuedaprogrammaticdocumentabouttheInternalControl,namely"InternalControl-theoverallframework"(InternalControl-IntegratedFramework
6、).ThereportsareputforwardtheCOSOU.S.federalreserve,theUnitedStatessecuritiesandexchangecommission,theBaselcommitteeregulatorsorinternationalorganizationssuchastherecognitionandadopted,manyofthesedefinitions,Suggestionsandideasabsorbedintothelegislationan
7、dregulations,worldwidehashadabroadimpact.SinceTHEendof2001,THEUnitedStatesbrokewithenron,worldcom,xeroxandothercompaniesfinancialcasesoffraudasarepresentativeofaccountingscandals,hitU.S.capitalmarketsandTHEeconomy,alsoconcentratedexposureforAmericancompa
8、niesinTHEexistingproblemofinternalcontrol,thuscausingTHEUnitedStatesadoptedTHE"sashaclassnice--,THEextensionofTHElaw(SARBANESOXLEYACT)-.ThebillmadeclearcompanymanagersCEOandCFOfinancedirectorofinternalcontrol,andwillbeheld
