coso内部控制模型介绍(英文版)(doc7页).docx

coso内部控制模型The COSO Internal Control ModelThe COSO internal control framework was first introduced in 1992, and in 1994 a comprehensive four-section report on internal controls was issued, con sisting of an executive summary, a framework, guidance to public companies o n reporting on internal controls to third parties, and evaluation tools to help a company comprehensively assessits current control environment.The COSO framework is relevant to achieving company objectives in three areas:Operational goals: The framework relates to the effective and efficient usag e of all of a companys resources.Financial reporting goals: The construct gives guidance on the consistent pr oduction of reliable financial reports.Compliance goals: The guidance creates a topology of the company" &ompl iance requirements as they relate to industry regulations or legal requirements f or public entities.coso内部控制框架提出三大目标，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。

控制环境Control EnvironmentThis element is the foundation of the COSO framework. It sets the overall tone of the organization with regard to the importance of internal controls. Et hical values, leadership resource allocation, staff competence at all levels, the d ynamics of authority and responsibility within the organization, and managemen t philosophy are all parts of this critical component.In a sense, the control environment is the most difficult component to quan tify, because much of it relates to the overall culture of the organization. But t here are a number of clear goals that an organization can work toward to ensu re that the framework rests on a foundation exemplifying market leadership.Board and leadership involvement is the most crucial element in an organiz ation seeking market leadership. As the board and leadership set expectations a nd measure progress against them, business units or department heads begin to assign internal controls the priority they require. The specific strategies that c an be employed to move to a market-leader position within an industry include the following:• Conveying the importance of ethical values道德价值 by setting an exam ple and “walkingthe talk. This includes relating stories of integrity and ethica l values through presentations, newsletter stories, and any other means of gettin g the message to everyone that these values are important to the organization. Public companies are now required to have a code of conduct for the board u nder the requirements laid out by SOX. Nonprofits and private companies can also benefit from a code of conduct. The organization cannot tolerate violations of this standard. There are financial benefits to this approach as well. One re search study performed by the Institute of Business Ethics ( "DoeBusiness Eth ics Pay?, " April 2003) found that companies displaying a clear commitment to ethical conduct consistently outperform companies that do not display ethical conduct.• Developing clear organizational guidelines relating to responsibility and a uthority with accountability checks is another clear hallmark of an market lead er. Within the organization, leadership typically follows a distributed model, wi th individuals understanding the overall organizational goals and how the goals of their department or business unit relate to them. Individuals should also un derstand their responsibilities and the limit of their authority to ensure that the goals of the organization are achieved. When a leadership culture like this is achieved, the whole organization is focused on organizational objectives and co mmitted to the maintenance of the control structure. A guiding coalition of lea dership members believing in the need for change is one of the first steps typi cally taken by organizations that successfully make culture shifts, but changes will take effect slowly and steadily over time.• Embedding the internal control framework within the organizational cultu re 将内部控制框架融入企业文化 .Management must clearly define roles and res ponsibilities for internal controls, including responsibility for the defining, docu menting, testing, and monitoring of controls and the remediating of problems. The organization must incorporate these responsibilities into the responsible indi viduals performance management goals.• The internal controls environment is no longer viewed as separate from the operating component of the business; controls are embedded in processes fr om the beginning.内部控制环境不再独立于企业经营要素， 要从一开始就执行This approach lowers the risk of inadequate controls and ensures that the control structure is in place from the outset of a process psanning and launch.• Supporting human resources policies and practices that provide clear cor porate career paths. Human resources management plays a key role in ensuring that individuals are hired with the needed financial competencies and that care er growth supports an increased level of financial reporting competencies对人 力资源/人才的要求2o风险评估Risk A。