各种内部控制或风险管理模型比较

COSO
! Conclusion
" " " " All parties to use a common internal control framework Common language Assessment of controls against a standard Strengthen controls progressively
" " " " " Board of Directors Supervisory Board AGM & Shares Banks as Stakeholders Audit
Amelia Financial Systems Ltd, New Hibernia House, Winchester Walk, London SE1 9AG,, Tel: +44 (0) 20 7378 0500 Fax: +44 (0) 20 7378 0900, www.amelia.co.u
Amelia Financial Systems Ltd, New Hibernia House, Winchester Walk, London SE1 9AG,, Tel: +44 (0) 20 7378 0500 Fax: +44 (0) 20 7378 0900, www.amelia.co.u
COSO
! Committee of Sponsoring Organisations ! Of the Treadway Commission ! US, 1992 ! www.coso.org ! ‘Internal Control – Integrated Framework’ Report ! Compliance not mandatory in the same way as Cadbury.
CoCo
! Criteria of Control Board ! Canadian Institute of Chartered Accountants ! www.cica.ca/cica/cicawebsite.nsf ! 1995 ‘Guidance on Control’ Report (C$15) ! 20 criteria for effective control under four headings
Amelia Financial Systems Ltd, New Hibernia House, Winchester Walk, London SE1 9AG,, Tel: +44 (0) 20 7378 0500 Fax: +44 (0) 20 7378 0900, www.amelia.co.u
Cadbury & Combined Code
! London Stock Exchange ! Adrian Cadbury, 1992 ! Almost identical control definitions as COSO ! Since 1995 Directors of UK Listed companies required to give annual statement of effectiveness of internal Financial controls ! Combined Code, 1998 (Turnbull)
! CoCo
! COSO
! COBIT
! CONCT
! KontraG
! Loss Events
Coming Up…
! Cadbury, Turnbull
! BS7799 / ISO17799
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COBIT
Effectiveness
COSO
! Internal control consists of 5 interrelated components:
" " " " " Control Environment Risk Assessment Control Activities Information and Communication Monitoring
KonTraG
! www.bmi.bund.de/misc/e_kont.htm ! Control and transparency in business (KonTraG) Corporate Governance reform in Germany ! German near equivalent of UK’s “Turnbull” ! German Federal Ministry of Justice ! Enshrined in law from April 1998 for all plc’s ! Impacting the following areas:
COSO
! Key Concepts
" Internal control is a process. It is a means to an end, not an end in itself. " Internal control is effected by people. " Internal control can be expected to provide only reasonable assurance, not absolute assurance, to an entity’s management and board. " Internal control is geared to the achievement of objectives in one or more separate but overlapping categories.
" " " " Purpose Commitment Capability Monitoring and Learning
Amelia Financial Systems Ltd, New Hibernia House, Winchester Walk, London SE1 9AG,, Tel: +44 (0) 20 7378 0500 Fax: +44 (0) 20 7378 0900, www.amelia.co.u
Amelia Financial Systems Ltd, New Hibernia House, Winchester Walk, London SE1 9AG,, Tel: +44 (0) 20 7378 0500 Fax: +44 (0) 20 7378 0900, www.amelia.co.u
" Combines Cadbury with the findings of 1995 Greenbury Committee regarding roles & responsibilities of directors " Annual report from directors on effectiveness of all internal controls, not just financial controls
Using Standards & Models and Events Database to Construct an Operational Risk Management Programme
Presented by Phill Robinson-Welsh Robinson-
Amelia Financial Systems Ltd, New Hibernia House, Winchester Walk, London SE1 9AG,, Tel: +44 (0) 20 7378 0500 Fax: +44 (0) 20 7378 0900, www.amelia.co.u
Amelia Financial Systems Ltd, New Hibernia House, Winchester Walk, London SE1 9AG,, Tel: +44 (0) 20 7378 0500 Fax: +44 (0) 20 7378 0900, www.amelia.co.u
!Effectiveness and efficiency of operations !Reliability of financial reporting !Compliance with applicable laws and regulations
Amelia Financial Systems Ltd, New Hibernia House, Winchester Walk, London SE1 9AG,, Tel: +44 (0) 20 7378 0500 Fax: +44 (0) 20 7378 0900, www.amelia.co.u
COBIT
! Control Objectives for Information and related Technology ! Version 2, 1998 ! Version 3, 2000 (Benchmarking) ! ISACF ! www.isaca.org / www.itgovernanceinstitute.org ! The model for IT Governance ! Control in IT is approached by looking at information that is needed to support the business objectives or requirements
COSO
! Roles & Responsibilities:
" " " " Management Board of Directors Internal Auditors Other Personnel
Amelia Financial Systems Ltd, New Hibernia House, Winchester Walk, London SE1 9AG,, Tel: +44 (0) 20 7378 0500 Fax: +44 (0) 20 7378 0900, www.amelia.co.u
Amelia Financial Systems Ltd, New Hibernia House, Winchester Walk, London SE1 9AG,, Tel: +44 (0) 20 7378 0500 Fax: +44 (0) 20 7378 0900, www.amelia.co.u
COSO
! Internal Control – Integrated Framework
Fra Baidu bibliotek
Definition of Internal Control
Internal control is a process, effected by an entity’s board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories:
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