coso内部控制模型说明.doc

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1、coso内部操纵模型TheCOSOInternalControlModelTheCOSOinternalcontrolframeworkwasfirstintroducedin1992,andin1994acomprehensivefour-sectionreportoninternalcontrolswasissued,consistingofanexecutivesummary,aframework,guidancetopubliccompaniesonreportingoninternalcontrolstothirdparties,andevaluationtoolstohelpac

2、ompanycomprehensivelyassessitscurrentcontrolenvironment.17/17TheCOSOframeworkisrelevanttoachievingcompanyobjectivesinthreeareas:Operationalgoals:Theframeworkrelatestotheeffectiveandefficientusageofallofacompany'sresources.Financialreportinggoals:Theconstructgivesguidanceontheconsistentproductionofr

3、eliablefinancialreports.Compliancegoals:Theguidancecreatesatopologyofthecompany’scompliancerequirementsastheyrelatetoindustryregulationsorlegalrequirementsforpublicentities.coso内部操纵框架提出三大目标，即运营的效率和效果,财务报告的可靠性,以及遵守适用的法律和规章五大要素1。操纵环境17/17ControlEnvironmentThiselementisthefoundationoftheCOSOframework.

4、Itsetstheoveralltoneoftheorganizationwithregardtotheimportanceofinternalcontrols.Ethicalvalues,leadershipresourceallocation,staffcompetenceatalllevels,thedynamicsofauthorityandresponsibilitywithintheorganization,andmanagementphilosophyareallpartsofthiscriticalcomponent.Inasense,thecontrolenvironmen

5、tisthemostdifficultcomponenttoquantify,becausemuchofitrelatestotheoverallcultureoftheorganization.Butthereareanumberofcleargoalsthatanorganizationcanworktowardtoensurethattheframeworkrestsonafoundationexemplifyingmarketleadership.Boardandleadershipinvolvementisthemostcrucialelementinanorganizations

6、eekingmarketleadership.Astheboardandleadershipsetexpectationsandmeasure17/17progressagainstthem,businessunitsordepartmentheadsbegintoassigninternalcontrolstheprioritytheyrequire.Thespecificstrategiesthatcanbeemployedtomovetoamarket-leaderpositionwithinanindustryincludethefollowing:·Conveyingtheimpo

7、rtanceofethicalvalues道德价值bysettinganexampleand“walkingthetalk.”Thisincludesrelatingstoriesofintegrityandethicalvaluesthroughpresentations,newsletterstories,andanyothermeansofgettingthemessagetoeveryonethatt