COSO内部控制整合框架(英文版)

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1、ExecutiveSummaryPage1of6BrowseLocation:UnitedStatesCommitteeofSponsoringOrganizationsoftheTreadwayCommission(COSO)FrameworkCommitteeofSponsoringOrganizationsoftheTreadwayCommission(COSO)Copyright©1992CommitteeofSponsoringOrganizationsoftheTreadwayCommissionCommitteeofSponsoringOrganizati

2、onsoftheTreadwayCommission(COSO)OversightRepresentativeAmericanInstituteofCertifiedPublicAccountantsRobertL.May,ChairmanAmericanAccountingAssociationAlvinA.ArensTheInstituteofInternalAuditorsWilliamG.Bishop,IIIInstituteofManagementAccountantsThomasM.O'TooleFinancialExecutivesInstituteP.Nor

3、manRoyProjectAdvisoryCounciltoCOSOGuidanceGaylenN.Larson,ChairmanC.PerryColwellJohnH.StewartGroupVicePresident,SeniorVicePresident-AssistantTreasurerChiefAccountingOfficerFinancialManagementIBMCorporationHouseholdInternationalAT&T(retired)AndrewD.BaileyWilliamJ.IhlanfeldtHowardL.Siers,Cons

4、ultantProfessor,DepartmentofAssistantControllerGeneralAuditorAccountingShellOilCompanyE.I.DuPontdeNemoursandCollegeofBusinessandcompany,Inc.(retired)PublicAdministrationTheUniversityofArizonaRogerN.CarolusDavidL.LandsittelSeniorVicePresidentManagingDirector-AuditingNationsBank(retired)Arth

5、urAnderson&Co.Coopers&LybrandAuthorPrincipalContributorsVincentM.O'ReillyRMalcolmSchwartzRichardM.SteinbergDeputyChairman,AccountingPrincipalPartnerandAuditingNewYorkOfficeNationalOfficeFrankJ.TankiRobertJ.SpearDirector,AccountingPartnerandSECTechnicalServicesBostonOfficeFrameworkFramework

6、ContentsExecutiveSummaryhttp://www.pwccomperio.com/search97cgi/s97is_english.dll1/24/2003ExecutiveSummaryPage2of61-Definition2-ControlEnvironment3-RiskAssessment4-ControlActivities5-InformationandCommunication6-Monitoring7-LimitationsofInternalControl8-RolesandResponsibilitiesAppendicesA-B

7、ackgroundandEventsleadingtotheStudyB-MethodologyC-PerspectivesonandUseOfDefinitionD-ConsiderationofCommentLettersE-GlossaryofSelectedTermsCommitteeofSponsoringOrginizationsoftheTreadwayCommission(COSO)ChairmanGaylenN.LarsonMembersOrganizationRepresentativeFina