从内部控制到企业的风险管理【外文翻译】

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1、外文翻译原文Frominternalcontroltoenterpriseriskmanagement.Material:www.allbusiness.com/legal/laws-government-regulations/400210-1.htmlAuthor:StephenJ.GauthierInSeptember2004,theCouncilofSponsoringOrganizationsoftheTreadwayCommissiononFraudulentFinancialReportingissuedEnterpriseRiskManagement--IntegratedF

2、ramework.ThenewpublicationisintendedtoprovideamorerobustframeworkforCOSO'searlierseminalworkInternalControl--IntegratedFramework(1992).BACKGROUNDIntheearly1990s,theTreadwayCommissioncametotheconclusionthatabroadconceptualframeworkwasnecessaryifmanagersweretobeproperlyequippedtomeettheirresponsibili

3、tyforinternalcontrol.Thekeyfeaturesofthisconceptualframework,assetforthinInternalControl--IntegratedFramework,canbeverybrieflysummarizedasfollows:*Managersareresponsibleforachievingthreebasicobjectives:(1)theymustoperateeffectivelyandefficiently,(2)theymustproducefinancialreportsthatoutsidepartiesc

4、anreasonablyrelyupon,and(3)theymustcomplywithapplicablelawsandregulations.*Managerscannotleavetheachievementoftheseobjectivestochance.Rather,theymustcreateastructureorframeworkofinternalcontroltoensurethateachoftheseobjectivesismet.*Atrulycomprehensiveframeworkrequiresfivecomponents:(1)theestablish

5、mentandmaintenanceofasoundcontrolenvironment(corporateculture):(2)theregular,ongoingassessmentofrisk,(3)thedesign,implementation,andmaintenanceofcontrol-relatedpoliciesandprocedurestocompensateforidentifiedrisks;(4)adequatecommunication;and5)theregular,ongoingmonitoringofcontrol-relatedpoliciesandp

6、rocedurestoensurethattheycontinuetofunctionasdesignedandtoensurethatidentifiedproblemsarehandledappropriately.7ThefirstCOSOreportwasextraordinarilywellreceived.Indeed,itscomprehensiveframeworkofinternalcontrolhasprovidedthecriterianowcommonlyusedforinternalcontrolassessments,suchasthoserecentlymand

7、atedbytheSarbanes-Oxleylegislation.COSOitselfremainshighlysatisfiedwithitsoriginalworkandexpresslystatesthatitdoesnotintendforitsmorerecentreporttoalterorsupplantitsearlierguidance.Allthesame,COSOreachedthe