内控的五要素Components of Internal Control.docx

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1、ComponentsofInternalControl内部控制的要素Internalcontrolconsistsoffiveintegratedcomponents.内部控制包括五个相关关联的要素。ControlEnvironment控制环境Thecontrolenvironmentisthesetofstandards,processes,andstructuresthatprovidethebasisforcarryingoutinternalcontrolacrosstheorganization.Theboardofdirectorsandseniormanagementest

2、ablishthetoneatthetopregardingtheimportanceofinternalcontrolincludingexpectedstandardsofconduct.Managementreinforcesexpectationsatthevariouslevelsoftheorganization.Thecontrolenvironmentcomprisestheintegrityandethicalvaluesoftheorganization;theparametersenablingtheboardofdirectorstocarryoutitsgo

3、vernanceoversightresponsibilities;theorganizationalstructureandassignmentofauthorityandresponsibility;theprocessforattracting,developing,andretainingcompetentindividuals;andtherigoraroundperformancemeasures,incentives,andrewardstodriveaccountabilityforperformance.Theresultingcontrolenvironmenth

4、asapervasiveimpactontheoverallsystemofinternalcontrol.控制环境是一套标准、流程和结构，能够为内部控制的实施提供基础。董事会和高级管理层为内部控制的重要性（包括期待的行为准则）提供高层定调（thetoneatthetop）。组织各个层级的管理活动强化了这种期望。控制环境包括了组织正直和道德的价值观；促进董事会行使公司治理的监控职责的机制；吸引、开发和保留人才的机制；严格的绩效衡量、激励和汇报机制以保证绩效实现。控制环境会对内部控制的整体体系产生全面影响。RiskAssessment风险评估Everyentityfacesavariety

5、ofrisksfromexternalandinternalsources.Riskisdefinedasthepossibilitythataneventwilloccurandadverselyaffecttheachievementofobjectives.Riskassessmentinvolvesadynamicanditerativeprocessforidentifyingandassessingriskstotheachievementofobjectives.Riskstotheachievementoftheseobjectivesfromacrosstheenti

6、tyareconsideredrelativetoestablishedrisktolerances.Thus,riskassessmentformsthebasisfordetermininghowriskswillbemanaged.每个组织都面临着来自内外部的各类风险。风险是潜在事件发生并对组织实现其目标产生负面影响的可能性。风险评估包括了根据组织要实现的目标，动态和反复的识别和评估风险的过程。将全组织范围的影响目标实现的风险同已经建立的风险容忍度一同考量后，风险评估就为决定风险如何进行管理打下了基础。Apreconditiontoriskassessmentistheestabl

7、ishmentofobjectives,linkedatdifferentlevelsoftheentity.Managementspecifiesobjectiveswithincategoriesrelatingtooperations,reporting,andcompliancewithsufficientclaritytobeabletoidentifyandanalyzeriskstothoseobjectives.M