美国反舞弊性财务报告委员会发起组织的报告【外文翻译】

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1、本科毕业论文（设计）外文翻译外文题目CommitteeofsponsoringorganizationsofthetreadwayCommission外文出处Enterpriseriskmanagement外文作者Committeeofsponsoringorganizations原文：CommitteeofsponsoringorganizationsofthetreadwaycommissionOrganizationaloverviewCOSOwasformedin1985tosponsortheNationalCommissiononFraudulentFinan

2、cialReporting(theTreadwayCommission).TheTreadwayCommissionwasoriginallyjointlysponsoredandfundedbyfivemainprofessionalaccountingassociationsandinstitutesheadquarteredintheUnitedStates:theAmericanInstituteofCertifiedPublicAccountants(AICPA),AmericanAccountingAssociation(AAA),FinancialExecu

3、tivesInternational(FEI),InstituteofInternalAuditors(IIA)andtheInstituteofManagementAccountants(IMA).TheTreadwayCommissionrecommendedthattheorganizationssponsoringtheCommissionworktogethertodevelopintegratedguidanceoninternalcontrol.ThesefiveorganizationsformedwhatisnowcalledtheCommitteeof

4、SponsoringOrganizationsoftheTreadwayCommission.TheoriginalchairmanoftheTreadwayCommissionwasJamesC.Treadway,Jr.,ExecutiveVicePresidentandGeneralCounsel,PaineWebberIncorporatedandaformerCommissioneroftheU.S.SecuritiesandExchangeCommission.Hence,thepopularname"TreadwayCommission".Currently,

5、DavidL.LandsittelreplacedLarryE.RittenbergastheCOSOChairman.HistoryDuetoquestionablecorporatepoliticalcampaignfinancepracticesandforeigncorruptpracticesinthemid-1970s,theU.S.SecuritiesandExchangeCommission(SEC)andtheU.S.Congressenactedcampaignfinancelawreformsandthe1977ForeignCorruptPract

6、icesAct(FCPA)whichcriminalizedtransnationalbriberyandrequiredcompaniestoimplementinternalcontrolprograms.Inresponse,theTreadwayCommission,aprivate-sectorinitiative,wasformedin1985toinspect,analyze,andmakerecommendationsonfraudulentcorporatefinancialreporting.TheTreadwayCommissionstudiedth

7、efinancialinformationreportingsystemovertheperiodfromOctober1985toSeptember1987andissuedareportoffindingsandrecommendationsinOctober1987titledReportoftheNationalCommissiononFraudulentFinancialReporting.Asaresultofthisinitialreport,theCommitteeofSponsoringOrganizatio