企业内部控制制度英文文献和翻译 第3页

Control procedures are: Those policies and procedures in addition to the control environment which are established to achieve the entity’s specific objectives (CIMA Official Terminology).The Institute of Internal Auditors ( IIA) describes the control system as: The attitude and actions of management and the board regarding the significance of control within the organization. The control environment provides the discipline and structure for the achievement of the primary objectives of the system of internal control. The control environment includes the following elements: integrity and ethical values, management’s philosophy and operating style, organizational structure, assignment of authority and responsibility, human resource policies and practices, and competence of personnel.手机网络使用前景的市场调查问卷
A further definition of an internal control system is The policies, procedures, practices and organizational structures, designed to provide reasonable assurance that business objectives will be achieved and that undesired events will be prevented, or detected and corrected (Information Systems Control & Audit Association (ISACA)).

COSO model of internal control
COSO’s Enterprise Risk Management—Integrated Framework (COSO, 2004) states that internal control is an integral part of enterprise risk management. This is described in COSO’s Internal Control—Integrated Framework (COSO, 1992) which is encompassed within the ERM framework.
The COSO, internal control framework contains five elements:
1. Control environment
2. Risk assessment
3. Control activities
4. Monitoring
5. Information and communication.
The control environment was discussed above. The risk assessment section of the model identifies the risks of failing to meet financial reporting objectives; failing to meet compliance and failing to meet operational objectives. This is consistent with the CIMA definition (above) of internal control. COSO recommends the identification of external and internal risks to the organization and its activities.
Control activities are the policies and procedures that help ensure management directives are carried out and objectives are achieved. These include both accounting and Nona counting controls.MATLAB仿真在信号处理中的应用+GUI界面设计
Information and communications covers the need to capture relevant internal and external information about competition, economic and regulatory matters and the potential of strategic and integrated information systems. Monitoring is concerned with the need for management to monitor the entire control system through specific evaluations.

上一页  [1] [2] [3] [4] [5] [6] [7] [8] [9] 下一页

企业内部控制制度英文文献和翻译 第3页下载如图片无法显示或论文不完整，请联系qq752018766