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1、Internalcontrolandriskmanagement1.Internalcontrol--,standardandlegislationIn1985,theUnitedStatesinordertocurbthegrowingbusinessofaccountingfraudactivities,formedacommitteeagainstfinancialfraudTreadwaycommittee),(accountingfraudactivitiesinvestigationledtoreasonandproposedsolutions.Thesche
2、meemphasizedtheimportanceofinternalcontrol,requestsandSuggestionsofalllistedcompaniesshouldprovideintheannalsofinternalcontrolreports.Thereportshallincludeadmitmanagementauthoritiesoffinancialreportingandinternalcontrolisresponsible,anddiscusstheimplementationoftheseresponsibilities.InThe
3、endThemissionTreadwayCommitteeafterThefive,ThecommissionlaunchedorganizationjointlyestablishedanewCommittee-TheCom-mitteeCOSO(SponsoringOrganizationsofTheTreadwayofordinary),namelyTheorganizingCommitteeTreadwayCommitteelaunched.ItconsistsoftheAmericanpublicinstituteofcertifiedpublicaccoun
4、tants(AICPA),Americanaccountingassociation(AAA),internationalfinancialmanagementassociation(FEI),internalauditorsassociation(typeIIA),internationalaccountingassociation(NAAwould)(amanagerialaccountingassociationjointlysponsoredIMApredecessor).COSOcontinuetostudyandin1992itissuedaprogramma
5、ticdocumentabouttheInternalControl,namely"InternalControl-theoverallframework"(InternalControl-IntegratedFramework).ThereportsareputforwardtheCOSOU.S.federalreserve,theUnitedStatessecuritiesandexchangecommission,theBaselcommitteeregulatorsorinternationalorganizationssuchastherecognitionan
6、dadopted,manyofthesedefinitions,Suggestionsandideasabsorbedintothelegislationandregulations,worldwidehashadabroadimpact.SinceTHEendof2001,THEUnitedStatesbrokewithenron,worldcom,xeroxandothercompaniesfinancialcasesoffraudasarepresentativeofaccountingscandals,hitU.S.capitalmarketsandTHEecon
7、omy,alsoconcentratedexposureforAmericancompaniesinTHEexistingproblemofinternalcontrol,thuscausingTHEUnitedStatesadoptedTHE"sashaclassnice--,THEextensionofTHElaw(SARBANESOXLEYACT)-.ThebillmadeclearcompanymanagersCEOandCFOfinancedirectorofinternalcontrol,andwillbeheld
