2013 Internal Control–Integrated Framework
COSO2013内部控制整合框架内容、变化与启示
Content, Change and Enlightenment of COSO 2013 Internal Control Integrated Framework 作者： 王关英[1];马东亮[2]
作者机构： [1]北京物资学院商学院,北京100000;[2]北京物资学院财务处,北京100000
出版物刊名： 内蒙古财经大学学报
页码： 36-39页
年卷期： 2015年 第6期
主题词： 内部控制;整合框架
摘要：紧随内部控制整合框架的修订，COSO于2014年10月21日宣布启动更新企业风险管理框架的计划。
COSO对两大框架的修订引起业内广泛的关注，而对于2013内部控制整合框架的相关理论还有待更深入的诠释。
本文全面介绍了COSO2013内部控制整合框架更新的背景、内容及主要变化，在此基础上，提出了2013内部控制整合框架对进一步完善国内内部控制规范体系的启示。
Internal Control - Integrated Framework
Internal Control - Integrated FrameworkExecutive SummarySenior executives have long sought ways to better control the enterprises they run. Internal controls are put in place to keep the company on course toward profitability goals and achievement of its mission, and to minimize surprises along the way. They enable management to deal with rapidly changing economic and competitive environments, shifting customer demands and priorities, and restructuring for future growth. Internal controls promote efficiency, reduce risk of asset loss, and help ensure the reliability of financial statements and compliance with laws and regulations.Because internal control serves many important purposes, there are increasing calls for better internal control systems and report cards on them. Internal control is looked upon more and more as a solution to a variety of potential problems.What Internal Control IsInternal control means different things to different people. This causes confusion among businesspeople, legislators, regulators and others. Resulting miscommunication and different expectations cause problems within an enterprise. Problems are compounded when the term, if not clearly defined, is written into law, regulation or rule.This report deals with the needs and expectations of management and others. It defines and describes internal control to:∙Establish a common definition serving the needs of different parties.∙Provide a standard against which business and other entities--large or small, in the public or private sector, for profit or not--can assess their control systems and determine how to improve them.Internal control is broadly defined as a process, effected by an entity's board of directors, management and other personnel, designed to provide reasonabl e assurance regarding the achievement of objectives in the following categories:∙Effectiveness and efficiency of operations.∙Reliability of financial reporting.∙Compliance with applicable laws and regulations.The first category addresses an entity's basic business objectives, including performance and profitability goals and safeguarding of resources. The second relates to the preparation of reliable published financial statements, including interim and condensed financial statements and selected financial data derived from such statements, such as earnings releases, reported publicly. The third deals with complying with those laws and regulations to which the entity is subject. These distinct but overlapping categories address different needs and allow a directed focus to meet the separate needs.Internal control systems operate at different levels of effectiveness. Internal control can be judged effective in each of the three categories, respectively, if the board of directors and management have reasonable assurance that:∙They understand the extent to which the entity's operations objectives are being achieved.∙Published financial statements are being prepared reliably.∙Applicable laws and regulations are being complied with.While internal control is a process, its effectiveness is a state or condition of the process at one or more points in time.Internal control consists of five interrelated components. These are derived from the way management runs a business, and are integrated with the managem ent process. Although the components apply to all entities, small and mid-size companies may implement them differently than large ones. Its controls may be less formal and less structured, yet a small company can still have effective internal control. The components are:Control Environment--The control environment sets the tone of an organization, influencing the control consciousness of its people. It is the foundation for all other components of internal control, providing discipline and structure. Control environment factors include the integrity, ethical values and competence of the entity's people; management's philosophy and operating style; the way management assigns authority and responsibility, and organizes and develops its people; and the attention and direction provided by the board of directors.Risk Asse ssment--Every entity faces a variety of risks from external and internal sources that must be assessed. A precondition to risk assessment is establishment of objectives, linked at different levels and internally consistent. Risk assessment is the identification and analysis of relevant risks to achievement of the objectives, forming a basis for determining how the risks should be managed. Because economic, industry, regulatory and operating conditions will continue to change, mechanisms are needed to identify and deal with the special risks associated with change. Control Activities--Control activities are the policies and procedures that help ensure management directives are carried out. They help ensure that necessary actions are taken to address risks to achievement of the entity's objectives. Control activities occur throughout the organization, at all levels and in all functions. They include a range of activities as diverse as approvals, authorizations, verifications, reconciliations, reviews of operating performance, security of assets and segregation of duties. Information and Communication--Pertinent information must be identified, captured and communicated in a form and timeframe that enable people to carry out their responsibilities. Information systems produce reports, containing operational, financial and compliance-related information, that make it possible to run and control the business. They deal not only with internally generated data, but also information about external events, activities and conditions necessary to informed business decision-making and external reporting. Effective communication also must occur in a broader sense, flowing down, across and up the organization. All personnel must receive a clear message from top management that control responsibilities must be taken seriously. They must understand their own role in the internal control system, as well as how individual activities relate to the work of others. They must have a means of communicating significant information upstream. There also needs to be effective communication with external parties, such as customers, suppliers, regulators and shareholders.Monitoring--Internal control systems need to be monitored--a process that assesses the quality of the system's performance over time. This is accomplished through ongoing monitoring activities, separate evaluations or a combination of the two. Ongoing monitoring occurs in the course of operations. It includes regular management and supervisory activities, and other actions personnel take in performing their duties. The scope and frequency of separate evaluations will depend primarily on an assessment of risks and the effectiveness of ongoing monitoring procedures. Internal control deficiencies should be reported upstream, with serious matters reported to top management and the board.There is synergy and linkage among these components, forming an integrated system that reacts dynamically to changing conditions. The internal control system is intertwined with the entity's operating activities and exists for fundamental business reasons. Internal control is most effective when controls are built into the entity's infrastructure and are a part of the essence of the enterprise. "Built in" controls support quality and empowerment initiatives, avoid unnecessary costs and enable quick response to changing conditions.There is a direct relationship between the three categories of objectives, which are what an entity strives to achieve, and components, which represent what is needed to achieve the objectives. All components are relevant to each objectives category. When looking at any one category--the effectiveness and efficiency of operations, for instance--all five components must be present and functioning effectively to conclude that internal control over operations is effective.The internal control definition--with its underlying fundamental concepts of a process, effected by people, providing reasonable assurance--together with the categorization of objectives and the components and criteria for effectiveness, and the associated discussions, constitute this internal control framework.What Internal Control Can DoInternal control can help an entity achieve its performance and profitability targets, and prevent loss of resources. It can help ensure reliable financial reporting. And it can help ensure that the enterprise complies with laws and regulations, avoiding damage to its reputation and other consequences. In sum, it can help an entity get to where it wants to go, and avoid pitfalls and surprises along the way.What Internal Control Cannot DoUnfortunately, some people have greater, and unrealistic, expectations. They look for absolutes, believing that:∙Internal control can ensure an entity's success--that is, it will ensure achievement of basic business objectives or will, at the least, ensure survival.Even effective internal control can only help an entity achieve these objectives. It can provide management information about the entity's progress, or lack of it, toward their achievement. But internal control cannot change an inherently poor manager into a good one. And, shifts in government policy or programs, competitors' actions or economic conditions can be beyond management's control. Internal control cannot ensure success, or even survival.∙Internal control can ensure the reliability of financial reporting and compliance with laws and regulations.This belief is also unwarranted. An internal control system, no matter how well conceived and operated, can provide only reasonable--not absolute--assurance to management and the board regarding achievement of an entity's objectives. The likelihood of achievement is affected by limitations inherent in all internal control systems. These include the realities that judgments in decision-making can be faulty, and that breakdowns can occur because of simple error or mistake. Additionally, controls can be circumvented by the collusion of two or more people, and management has the ability to override the system. Another limiting factor is that the design of an internal control system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs.Thus, while internal control can help an entity achieve its objectives, it is not a panacea.Roles and Re sponsibilitiesEveryone in an organization has responsibility for internal control.Management--The chief executive officer is ultimately responsible and should assume "ownership" of the system. More than any other individual, the chief executive sets the "tone at the top" that affects integrity and ethics and other factors of a positive control environment. In a large company, the chief executive fulfills this duty by providing leadership and direction to senior managers and reviewing the way they're controlling the business. Senior managers, in turn, assign responsibility for establishment of more specific internal control policies and procedures to personnel responsible for the unit's functions. In a smaller entity, the influence of the chief executive, often an owner-manager, is usually more direct. In any event, in a cascading responsibility, a manager is effectively a chief executive of his or her sphere of responsibility. Of particular significance are financial officers and their staffs, whose control activities cut across, as well as up and down, the operating and other units of an enterprise.Board of Directors--Management is accountable to the board of directors, which provides governance, guidance and oversight. Effective board members are objective, capable and inquisitive. They also have a knowledge of the entity's activities and environment, and commit the time necessary to fulfill their board responsibilities. Management may be in a position to override controls and ignore or stifle communications from subordinates, enabling a dishonest management which intentionally misrepresents results to cover its tracks. A strong, active board, particularly when coupled with effective upward communications channels and capable financial, legal and internal audit functions, is often best able to identify and correct such a problem.Internal Auditors--Internal auditors play an important role in evaluating the effectiveness of control systems, and contribute to ongoing effectiveness. Because of organizational position and authority in an entity, an internal audit function often plays a significant monitoring role.Other Personnel--Internal control is, to some degree, the responsibility of everyone in an organization and therefore should be an explicit or implicit part of everyone's job description. Virtually all employees produce information used in the internal control system or take other actions needed to effect control. Also, all personnel should be responsible for communicating upward problems in operations, noncompliance with the code of conduct, or other policy violations or illegal actions.A number of external parties often contribute to achievement of an entity's objectives. External auditors, bringing an independent and objective view, contribute directly through the financial statement audit and indirectly by providing information useful to management and the board in carrying out their responsibilities. Others providing information to the entity useful in effecting internal control are legislators and regulators, customers and others transacting business with the enterprise, financial analysts, bond raters and the news media. External parties, however, are not responsible for, nor are they a part of, the entity's internal control system.Organization of this ReportThis report is in four volumes. The first is this Executive Summary, a high-level overview of the internal control framework directed to the chief executive and other senior executives, board members, legislators and regulators.The second volume, the Framework, defines internal control, describes its components and provides criteria against which managements, boards or others can assess their control systems. The Executive Summary is included.The third volume, Reporting to External Parties, is a supplemental document providing guidance to those entities that report publicly on internal control over preparation of their published financial statements, or are contemplating doing so.The fourth volume, Evaluation Tools, provides materials that may be useful in conducting an evaluation of an internal control system.What to DoActions that might be taken as a result of this report depend on the pos ition and role of the parties involved:Senior Management--Most senior executives who contributed to this study believe they are basically "in control" of their organizations. Many said, however, that there are areas of their company--a division, a department or a control component that cuts across activities--where controls are in early stages of development or otherwise need to be strengthened. They do not like surprises. This study suggests that the chief executive initiate a self-assessment of the control system. Using this framework, a CEO, together with key operating and financial executives, can focus attention where needed. Under one approach, the chief executive could proceed by bringing together business unit heads and key functional staff to discuss an initial assessment of control. Directives would be provided for those individuals to discuss this report's concepts with their lead personnel, provide oversight of the initial assessment process in their areas of responsibility and report back findings. Another approach might involve an initial review of corporate and business unit policies and internal audit programs. Whatever its form, an initial self-assessment should determine whether there is a need for, and how to proceed with, a broader, more in-depth evaluation. Itshould also ensure that ongoing monitoring processes are in place. Time spent in evaluating internal control represents an investment, but one with a high return.Board Members--Members of the board of directors should discuss with senior management the state of theentity's internal control system and provide oversight as needed. They should seek input from the internal and external auditors.Other Personnel--Managers and other personnel should consider how their control responsibilities are being conducted in light of this framework, and discuss with more senior personnel ideas for strengthening control. Internal auditors should consider the breadth of their focus on the internal control system, and may wish to compare their evaluation materials to the evaluation tools. Legislators and Regulators--Government officials who write or enforce laws recognize that there can be misconceptions and different expectations about virtually any issue. Expectations for internal control vary widely in two respects. First, they differ regarding what control systems can accomplish. As noted, some observers believe internal control systems will, or should, prevent economic loss, or at least prevent companies from going out of business. Second, even when there is agreement about what internal control systems can and can't do, and about the validity of the "reasonable assurance" concept, there can be disparate views of what that concept means and how it will be applied. Corporate executives have expressed concern regarding how regulators might construe public reports asserting "reasonable assurance" in hindsight after an alleged control failure has occurred. Before legislation or regulation dealing with management reporting on internal control is acted upon, there should be agreement on a common internal control framework, including limitations of internal control. This framework should be helpful in reaching such agreement.Profe ssional Organizations--Rule-making and other professional organizations providing guidance on financial management, auditing and related topics should consider their standards and guidance in light of this framework. To the extent diversity in concept and terminology is eliminated, all parties will benefit.Educators--This framework should be the subject of academic research and analysis, to see where future enhancements can be made. With the presumption that this report becomes accepted as a common ground for understanding, its concepts and terms should find their way into university curricula.We believe this report offers a number of benefits. With this foundation for mutual understanding, all parties will be able to speak a common language and communicate more effectively. Business executives will be positioned to assess control systems against a standard, and strengthen the systems and move their enterprises toward established goals. Future research can be leveraged off an established base. Legislators and regulators will be able to gain an increased understanding of internal control, its benefits and limitations. With all parties utilizing a common internal control framework, these benefits will be realized.。
coso在其《内部控制—整合框架》(2013),确定的内部控制目标
coso在其《内部控制—整合框架》(2013),确定的内
部控制目标
COSO在其《内部控制—整合框架》（Internal Control-Integrated Framework，简称ICIF）中确定了五大内部控制目标，分别是：
1. 经营的效率和效果：即经济有效地使用企业资源，以最优方式实现企业的目标。
2. 财务报告的可靠性：即确保财务报告的准确性、完整性和及时性，符合会计准则和法规要求。
3. 遵守适用的法律法规：即遵守所有适用的法律、法规、规章和合同协议等，确保企业的合法合规经营。
4. 保障资产安全：即采取措施保护资产，防止资产损失、被盗或被滥用。
5. 保障信息的可靠性：即确保信息完整、准确、可靠和及时，以满足内部和外部信息使用者的需求。
COSO框架中的五大目标是相互关联、相互支持的，确保企业在经营管理过程中保持合规、高效和可靠。
这些目标的实现需要通过设计、执行和维护有效的内部控制系统来实现。
惠普彩色激光打印机 Pro M454 和惠普彩色激光多功能一体机 Pro M479 维修手册说明书
Table -1 Revision history Revision number 1
Revision date 6/2019
Revision notes HP LaserJet Pro M454 HP LaserJet Pro MFP M479 Repair manual initial release
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2013COSO内部控制框架讲义英文版解析
Enhancements
Updates Context
Broadens Application
Clarifies Requirements
Updated Framework
COSO’s Internal Control–Integrated Framework (2013 Edition)
4
Project timetable
• Provides examples from a variety of entities – public, private, not-for-profit, and government • Aligns with the updated Framework
8
Internal Control–Integrated Framework
Risk Assessment
Control Activities
10. Selects and develops control activities 11. Selects and develops general controls over technology 12. Deploys through policies and procedures 13. Uses relevant information 14. Communicates internally 15. Communicates externally 16. Conducts ongoing and/or separate evaluations 17. Evaluates and communicates deficiencies
7
Project deliverable #2 – Internal Control over External Financial Reporting: A Compendium....
COSO《内部控制-整合框架》执行纲要2013版(中英文对照)
Internal Control–Integrated Framework内部控制整合框架Executive Summary执行纲要Internal control helps entities achieve important objectives and sustain and improve performance.COSO’s Internal Control—Integrated Framework (Framework)enables organizations to effectively and efficiently develop systems of internal control that adapt to changing business and operating environments,mitigate risks to acceptable levels,and support sound decision making and governance of the organization.内部控制帮助组织达到重要的目标，维持和改进业绩。
科索委员会的内部控制整合框架使得组织能够开发有效果且有效率的内部控制体系，该体系且能够适应变化的商业和运营环境，将风险降低到可接受的水平，并且促进规范决策和组织的治理。
Designing and implementing an effective system of internal control can be challenging;operating that system effectively and efficiently every day can be daunting.New and rapidly changing business models,greater use and dependence on technology,increasing regulatory requirements and scrutiny, globalization,and other challenges demand any system of internal control to be agile in adapting to changes in business,operating and regulatory第 1 页environments.设计并实施一套有效的内部控制体系是充满挑战的；每天保持制度运行的效果和效率会让人可望而不可及。
Internal Control
Non-compliance with laws, rules, or regulations resulting in financial penalties or damage to the reputation of the unit.
Loss of assets due to theft or unintentional errors.
– Operations are not operating effectively/efficiently; – Financial and operating reports are unreliable; – Assets are not adequately safeguarded against loss; – Operations are not in compliance with laws, rules, &
management; ✓ Why we need internal controls; and, ✓ Risk.
May 2009
Internal Control - An Overview
4
Management’s Role
Management’s role is to provide leadership that the organization needs to achieve its goal and objectives.
Internal Control - An Overview
1
Agenda
Introduction
Understanding Basic Principles Behind the Establishment of Controls
COSO内部控制框架的更新PPT
Stakeholder Input
Survey of over 700 stakeholders and users of the 1992 Internal Control – Integrated Framework
6
Obtaining Input: Survey of Stakeholders
over 5 years
• Overall, a large majority of respondents support updating, but not a major overhaul of the 1992 Framework
7
Summary of Updates
What’s changed…
▫ Control Environment ▫ Risk Assessment ▫ Control Activities ▫ Information and Communication ▫ Monitoring
3
Why Update What Works
ICIF works well today
COSO’s Internal Control – Integrated Framework (1992 Edition)
PwC Author and Project Leader
COSO Advisory Council
• AICPA • AAA • IIA • FEI • IMA • Regulatory Observers • Public Accounting Firms • Others (IFAC, GAVI Alliance, ISACA)
following financial control failures of early 2000’s • Most widely used framework in the US • Also widely used around the world
纹理物体缺陷的视觉检测算法研究--优秀毕业论文
摘 要
在竞争激烈的工业自动化生产过程中，机器视觉对产品质量的把关起着举足 轻重的作用，机器视觉在缺陷检测技术方面的应用也逐渐普遍起来。与常规的检 测技术相比，自动化的视觉检测系统更加经济、快捷、高效与 安全。纹理物体在 工业生产中广泛存在，像用于半导体装配和封装底板和发光二极管，现代 化电子 系统中的印制电路板，以及纺织行业中的布匹和织物等都可认为是含有纹理特征 的物体。本论文主要致力于纹理物体的缺陷检测技术研究，为纹理物体的自动化 检测提供高效而可靠的检测算法。 纹理是描述图像内容的重要特征，纹理分析也已经被成功的应用与纹理分割 和纹理分类当中。本研究提出了一种基于纹理分析技术和参考比较方式的缺陷检 测算法。这种算法能容忍物体变形引起的图像配准误差，对纹理的影响也具有鲁 棒性。本算法旨在为检测出的缺陷区域提供丰富而重要的物理意义，如缺陷区域 的大小、形状、亮度对比度及空间分布等。同时，在参考图像可行的情况下，本 算法可用于同质纹理物体和非同质纹理物体的检测，对非纹理物体 的检测也可取 得不错的效果。 在整个检测过程中，我们采用了可调控金字塔的纹理分析和重构技术。与传 统的小波纹理分析技术不同，我们在小波域中加入处理物体变形和纹理影响的容 忍度控制算法，来实现容忍物体变形和对纹理影响鲁棒的目的。最后可调控金字 塔的重构保证了缺陷区域物理意义恢复的准确性。实验阶段，我们检测了一系列 具有实际应用价值的图像。实验结果表明 本文提出的纹理物体缺陷检测算法具有 高效性和易于实现性。 关键字: 缺陷检测；纹理；物体变形；可调控金字塔；重构
Keywords: defect detection, texture, object distortion, steerable pyramid, reconstruction
II
COSO《内部控制-整合框架》执行纲要2013版
Internal Control–Integrated Framework内部控制整合框架Executive Summary执行纲要Internal control helps entities achieve important objectives an d sustain andimprove performance.COSO’s Internal Control—I ntegrated Framework(Framework)enables organizations to effectively and efficiently developsystems of internal control that adapt to changing business and operatingenvironments, mitigate risks to acceptable levels, and support so und decisionmaking and governance of the organization.内部控制帮助组织达到重要的目标，维持和改进业绩。
科索委员会的内部控制整合框架使得组织能够开发有效果且有效率的内部控制体系，该体系且能够适应变化的商业和运营环境，将风险降低到可接受的水平，并且促进规范决策和组织的治理。
Designing and implementing an effective system of intern al control can bechallenging;operating that system effectively and efficiently every day canbe daunting.New and rapidly changing business models,greater use anddependence on technology, increasing regulatory requirements and s crutiny,globalization, and other challenges demand any system of internal control tobe agile in adapting to changes in busin ess,operating and regulatory第 1 页environments.设计并实施一套有效的内部控制体系是充满挑战的；每天保持制度运行的效果和效率会让人可望而不可及。
COSO《内部控制_整合框架》执行纲要2013版(中英文对照)
Internal Control–Integrated Framework部控制整合框架Executive Summary执行纲要Internal control helps entities achieve important objectives and sustain and improve performance.COSO’s Internal Control—Integrated Framework (Framework)enables organizations to effectively and efficiently develop systems of internal control that adapt to changing business and operating environments,mitigate risks to acceptable levels,and support sound decision making and governance of the organization.部控制帮助组织达到重要的目标，维持和改进业绩。
科索委员会的部控制整合框架使得组织能够开发有效果且有效率的部控制体系，该体系且能够适应变化的商业和运营环境，将风险降低到可接受的水平，并且促进规决策和组织的治理。
Designing and implementing an effective system of internal control can be challenging;operating that system effectively and efficiently every day can be daunting.New and rapidly changing business models,greater use and dependence on technology,increasing regulatory requirements and scrutiny, globalization,and other challenges demand any system of internal control to be agile in adapting to changes in business,operating and regulatory第1页environments.设计并实施一套有效的部控制体系是充满挑战的；每天保持制度运行的效果和效率会让人可望而不可及。
审计学一种整合方法15版英文教辅资源 arens15_irm_10
Chapter 10Internal Control, Control Risk,and Section 404 AuditsThis chapter illustrates the auditor’s responsibilities related to internal control in an audit of financial statements, as well as the requirements for an audit of internal control over financial reporting for accelerated filer public companies required by Section 404 of the Sarbanes-Oxley Act and PCAOB Standard 5. The requirements for an integrated audit of financial statements and an audit of internal control over financial reporting have had a significant effect on the auditing profession. This chapter outlines management’s and the auditor’s responsibilities related to documentation, assessment, and reporting on the operating effectiveness of internal control over financial reporting required by Section 404. We also note the permanent exemption from Section 404 (b) for non-accelerated filers after the passage of the federal financial reform legislation passed by Congress in 2010 (known as the Dodd–Frank Act).This chapter also highlights the key components of the COSO Internal Control – Integrated Framework, which is used by public companies to assess the operating effectiveness of internal control. The chapter concludes by contrasting the auditor’s responsibilities related to internal control in audits of public and nonpublic companies.We spend three to four hours on this important chapter. Our greatest concern is for students to understand the relationship between understanding internal control and assessing control risk and its effect on evidence accumulation. We also emphasize public company auditor’s testing and reporting responsibilities and the interrelationship of internal control with the rest of the integrated audit. It is also important for students to develop a strong understanding of key internal control concepts and to develop skills in identifying controls and deficiencies in internal control.The following are the major topics we cover:⏹Chapter opening vignette⏹Relationship with the rest of the audit⏹Internal control objectives⏹Management’s responsibilities for internal control⏹Auditor responsibilities for understanding, testing, and reporting on internalcontrol⏹Transaction-related audit objectives⏹COSO components of internal control•The control environment•Risk assessment•Control activities•Information and communication•Monitoring⏹Obtain and document an understanding of internal control⏹Assess control risk⏹Identify controls and deficiencies⏹Tests of controls⏹Practical application⏹Section 404 reporting on internal control⏹Evaluating, reporting, and testing internal control for nonpublic companies⏹Other homework problemsChapter Opening Vignette ― “Rogue TraderCircumvents Controls Causing $7 Billion in Losses”Students are fascinated that one individual can cause such substantial losses as occurred at Société Generalé. This demonstrates the importance of internal controls in all companies, but especially in financial institutions that engage in complex transactions involving billions of dollars.The vignette contains several implications. First, past experience with controls do not necessarily indicate that problems will not occur in the future. Second, controls such as mandatory vacations that may not seem of great importance can be critical in preventing and detecting fraud. Finally, any client document or circumstance that looks at all inappropriate should be carefully investigated. Auditors won’t have many chances to find a defalcation and must capitalize on any fraud indicators that appear unusual.Relationship With the Rest of the AuditOur starting point for this chapter is Figure 8-1 (page 208), so that students can see in general how internal control evaluation ties into the planning process and relates to designing audit programs.(See Figure 8-1)Next, we refer students to the principles underlying auditing standards (the former second standard of field work) and ask, “Why is obtaining an understanding of the entity and its environment, including internal control and assessing control risk, so important in auditing?” Try to gain agreement that it is related to the concept of expectation of misstatements developed in Chapter 9.We refer students to the audit risk model used for planning: PDR = AAR (IR x CR). It is important for students to understand that this chapter deals with control risk and how it relates to substantive tests (PDR). Use OH-10-1to show students two aspects: the importance of internal control in evidence determination for financial statement audit purposes, and the relationship of internal control to other factors.(See OH-10-1)Internal Control Objectives (page 288)We briefly identify and discuss the three broad objectives management has when designing an effective internal control system (reliable financial reporting, efficient and effective operations, and compliance with laws and regulations). We use this discussion to highlight that while management focuses on internal controls related to these broad objectives, the auditor’s focus is on those controls related tothe reliability of financial reporting, which may include some controls related to operations and compliance that might also impact financial reporting. This is particularly important to emphasize since PCAOB Standard 5 specifically requires the auditor to report on internal controls over financial reporting.We use OH-10-2 to illustrate these three objectives.(See OH-10-2; also shown on Slide 10-5)Management’s Responsibilities for Internal Control (page 289)We use this section of the chapter to emphasize that management and auditor responsibilities for internal control are different. We make sure students know that management is responsible for establishing and maintaining the entity’s internal controls. We then emphasize the specific Section 404 (a) responsibility for management to publicly report on the operating effectiveness of those controls that is applicable to all public companies. We contrast that with the auditor’s responsibility in Section 404 (b) to understand and test internal control over financial reporting to provide a basis to express an opinion on the operating effectiveness of those controls as required for accelerated filer public companies.We briefly identify and discuss the two underlying concepts related to management’s design and implementation of internal control: reasonable assurance and inherent limitations. This discussion ties nicely to the auditor’s responsibility and an achieved level of assurance of less than 100%.We then cover the Section 404 (a) requirement for management to issue an internal control report in its Form 10-K filed with the SEC. Be sure to emphasize the key elements required in management’s report:1. A statement that management is responsible for establishing and maintainingan adequate internal control structure and procedures for financial reporting.2.An assessment of the effectiveness on the internal control structure andprocedures for financial reporting as of the end of the company’s fiscal year.That assessment consists of two key components:Management must evaluate the design of internal control over financial reporting andManagement must test the operating effectiveness of those controls.Figure 10-1 (page 290) provides an illustration of management’s report on internal control.(See Figure 10-1; shown on Slide 10-10)Auditor Responsibilities for Understanding, Testing, and Reporting on Internal Control (pages 290 through 292)We contrast management’s responsibilities with the Section 404 (b) responsibility that auditors of accelerated filer public companies must issue an opinion on the effectiveness of internal control over financial reporting. We emphasize that to express the opinion on internal control as required by PCAOB Standard 5, the auditor obtains an understanding of and performs tests of controls related to allsignificant account balances, classes of transactions, and disclosures related to assertions in the financial statements. We emphasize that the required understanding and testing of all key controls is generally much more extensive than the amount of testing of internal controls required in the financial statement audit of a nonpublic company. This concept is illustrated by Figure 10-10 on page 317.(See Figure 10-10; shown on Slide 10-51)You might engage the class in a discussion about the pros and cons of the decision by Congress to permanently exempt non-accelerated filer public companies from the Section 404(b) requirement to provide an opinion on the operating effectiveness of internal control over financial reporting. SEC investigations of fraudulent financial reporting indicate that most involve smaller public companies. This provides an interesting class discussion about the benefits and costs of the exemption.Transaction-Related Audit Objectives (page 291)Because PCAOB Standard 5 requires the auditor to test controls related to all significant account balances, classes of transactions, and disclosures related to assertions in the financial statements, we believe it is important to discuss the transaction-related audit objectives that were first covered in Chapter 6. It is important to identify the transaction-related audit objectives and explain why each is important to prevent specific types of misstatements.A useful way to apply transaction-related audit objectives is by starting with Table 10-1 (page 291) and expanding on it as follows:a.Examine each of the six objectives in Table 10-1.b.Ask students to identify a specific misstatement that could occur for eachobjective related to payroll.c.Ask students to use the components of internal control to identify a specificinternal control that could prevent such a misstatement.(See Table 10-1; shown on Slide 10-12)(See OH-10-3)A possible solution for OH-10-3 is shown on the following page.COSO Components of Internal Control (page 292)It is essential that students become familiar with the five key components of the COSO Internal Control-Integrated Framework, which is the most widely used framework among public companies for purposes of reporting in accordance with Section 404. We help students see how all of the five components of internal control are related. We try to talk about the differences and interrelationships of the five components before we get into the details. Figure 10-2 (page 293) is a useful summary of the components of internal control.(See Figure 10-2; shown on Slide 10-15)The Control Environment (page 293)The greatest difficulty we have in dealing with the subcomponents of the control environment is to avoid emphasizing memorization. A useful way to do that is to display the subcomponents and have students discuss how each subcomponent might vary for a large company (we discuss a publicly held company students are familiar with) and an owner-managed company with 100 employees and $20 million in sales. To help with this discussion, we use OH-10-4.(See OH-10-4)Risk Assessment (page 295)We discuss the comparison of management’s risk assessment to the auditor’s risk assessment. It is helpful to relate management’s risk assessment to the design and operation of internal control. The recent financial crisis highlighted how for some organizations the amount of risk-taking on the part of management far exceeded key stakeholder’s risk appetite. The mid-chapter vignette on page 295 describes how COSO is providing more guidance on risk assessment using key risk indicators. You might have students discuss why it would be important for auditors to understand the organization’s approach to risk management and how that might be informative to the auditor.Control Activities (page 296)The instructor must decide how much time should be spent on control activities. We use OH-10-5 to emphasize the following:⏹Adequate separation of duties, especially between custody of assets andrecordkeeping⏹Proper authorization of transactions and activities⏹Adequate documents and records, especially prenumbered documents thatare properly accounted for⏹Physical control over assets and records⏹Independent checks on performance, especially the role of the internalauditor(See OH-10-5; also shown on Slide 10-19)Problems are important to understand the material in this section. Use one or more of the following:10-13–review question10-36–controls to prevent misstatements10-37–division of dutiesInformation and Communication (page 299)We find it important to distinguish between the accounting information and communication system and the other components of internal control by emphasizing that all companies must have an effective accounting information system for recording transactions.Monitoring (page 299)In our coverage of monitoring, we emphasize that the focus of this component is on the assessment of the quality of performance of the other four components of internal control. We often tell students to think of this component as the “monitoring of controls” to emphasize that the focus is on the performance of other controls. We emphasize that the internal audit function is a great example of the monitoring component. It is also useful to discuss how an effective internal audit department can reduce the cost of external audits.Problems 10-33, 10-34, and 10-35 are useful at this point. They can provide a basis for discussing potential monitoring activities that could be performed to ensure the underlying controls are operating effectively.Obtain and Document Understanding of Internal Control (page 301) We begin by showing Figure 10-3 (page 301) to highlight how considering internal controls affects the auditor’s substantive tests in an audit of the financial statements. We emphasize that the auditor’s understanding of internal control is required in every audit, both public and nonpublic companies. It is important for students to understand that the primary difference in the level of understanding in audits of public and nonpublic companies is that the level of understanding is greater for the audit of internal control over financial reporting required for larger public companies than an audit of the financial statements.To emphasize the concept of the integrated audit required by PCAOB Standard 5, it is important to note that when the audit of internal control for a public company is completed, the auditor uses the results to decide planned detection risk and substantive tests for the audit of financial statements. We then go to Figure 10-11 (page 318) and go over that flowchart in detail. Our students must understand that overview completely.(See Figure 10-3; shown on Slide 10-28)(See Figure 10-11)Use Review Questions 10-17, 10-18, 10-19, and10-23 to talk about ways to gain an understanding. Also refer students to Figure 10-4 on page 303 (questionnaire) and Figure 10-13 on page 332 (flowchart).It is essential to relate obtaining an understanding of the design and operation of internal control as a whole to how this is done for each of the five components of internal control.(See Figures 10-4 and 10-13)Assess Control Risk (page 304)The assessment decisions discussed on pages 304 through 310 are essential, especially in setting assessed control risk. The audit risk model discussed in Chapter 9 is useful to reinforce the importance of this decision. You may want to emphasize the importance of starting with an assessment of entity-level controls first before assessing transaction specific controls. Also it is essential to discuss the three alternatives shown in the Phase 2 section of Figure 10-11 (page 318).(See Figure 10-11)Identify Controls and Deficiencies (pages 305 through 309)We make a considerable effort to get students to understand the fundamental difference between controls and deficiencies, and the impact of each on the audit. And, we emphasize the important differences between control deficiencies, significant deficiencies, and material weaknesses. Figure 10-6on page 308 is useful when discussing factors affecting the auditor’s evaluation of the significance of deficiencies.(See Figure 10-6; shown on Slide 10-37)Tests of Controls (page 310)We discuss the four types of procedures for tests of controls. We also find it helpful to explain the differences between tests of controls and substantive tests. We use OH-10-6 and OH-10-7 to explain the differences further. It is also useful to refer to Figure 10-11 (page 318) and Table 10-3 (page 312).(See OH-10-6 and OH-10-7)(See Figure 10-11)(See Table 10-3; shown on Slide 10-44)Practical ApplicationStudents have a great deal of difficulty visualizing how everything in Figure 10-11 is applied in practice. Pages 304 to 312 are intended to help accomplish that. We find it useful to relate Figure 10-11 to each of the steps in pages 304 to 312. The use of the control risk matrix (Figure 10-5, page 306) is essential in helping students understand assessing control risk on an objective by objective basis. Tests of controls can also be discussed again. This is also a good time to discuss communication of significant deficiencies in internal control to the audit committee.(See Figure 10-5)The relationship between obtaining an understanding of internal control and tests of controls can be shown nicely with OH-10-8.(See OH-10-8)Our comments about OH-10-8 include the following:⏹Audit A and B both used an assessed control risk of 40%, but in Audit A,more reduction occurred during the understanding. That implies moreconfidence and knowledge of internal control early in the audit.⏹Audit C apparently has deficient internal control and the auditor has spentlittle time obtaining an understanding or testing controls. Audit C would notrepresent the audit of a public company.⏹In Audit D, the auditor did tests of all controls as a part of obtaining anunderstanding. The likely reason is that the auditor had considerableconfidence the controls would be found effective.⏹In Audit E, the auditor initially believed, based on his or her understanding ofinternal controls, that they were effective, but tests of controls caused theauditor to conclude otherwise. If this was a public company, the auditor’sreport on internal control would be adverse.Section 404 Reporting on Internal Control (page 313)We discuss an accelerated filer public company’s auditor responsibilities to report on internal control over financial reporting required by PCAOB Standard 5. Figure 3-4 (page 53) provides an illustration of a separate report on internal control over financial reporting.(See Figure 3-4)We also describe the specific PCAOB Standard 5 reporting options when the auditor’s scope has been limited or when the auditor identifies material weaknesses in internal control. Problem 10-42 provides a useful illustration of the auditor’s reporting requirements.Evaluating, Reporting, and Testing Internal Control for Nonpublic Companies (page 314)We spend time discussing differences in the auditor’s responsibility for considering internal controls in an audit of financial statements from an integrated audit of financial statements and internal controls required for accelerated filers by PCAOB Standard 5. It is important for students to understand that most of the concepts discussed in this chapter apply equally to nonpublic company audits. The primary difference is in the extent of internal controls considered in a financial statement audit of a nonpublic company in contrast to the extent of internal controls considered in the audit of internal controls over financial reporting. Figure 10-10 (page 317) provides a useful visual depiction of the difference in extent of controls considered in these two types of audits.(See Figure 10-10; shown on Slide 10-51)It might be helpful to use OH-10-8as the basis for discussion about relating evidence obtained in a financial statement audit to the audit of internal controls. For example, in Audits A and B, the auditor may have an adequate basis for providing assurance about internal control effectiveness. However, in Audit C the auditor would have no assurance about internal controls because no tests of controls have been conducted. Thus, Audit C could not represent the audit of a public company. Audit D may represent the audit of a public company, given the low initial and final assessments of control risks. In Audit E, the auditor would likely issue an adverse opinion about internal controls, given that the auditor’s tests of controls identified deficiencies that required a revision in control risk from 40% to 100%.(See OH-10-8)Other Homework ProblemsA good problem for identifying deficiencies in internal control is Problem 10-39, descriptions 2 and 3. Problem 10-40 and Case 10-43 are also good, but they are longer.Case 10-44 is the third part of a seven-part case used in Chapters 8, 9, 10, 11, 14, 15, and 16. It is intended to help students tie together planning, control risk assessment, tests of controls and substantive tests of transactions, and tests of details of balances. We recommend the case be used only if you plan to use all seven parts.CHAPTER 10CROSS-REFERENCE OF LEARNING OBJECTIVES AND PROBLEM MATERIAL10-11AUDIT RISK MODEL ANDINTERNAL CONTROLPDR = AARIR x CR SITUATION 1Assume:AAR=5%IR=100%CR=100%A.Calculate PDR and explain themeaning of the result.B.What does IR of 100% mean? SITUATION 2Assume:AAR=5%IR=50%CR=50%A.Calculate PDR and explain theeffect on the audit of the changefrom Situation 1 to 2.B.What factors could cause theauditor to change from an IR of100% to an IR of 50%?CLIENT’SINTERNAL CONTROL CONCERNS▪Reliability of financial reporting▪Efficiency and effectiveness of operations •Accurate information for decision making•Safeguarding of assets▪Compliance with applicable laws and regulations •Civil Rights Laws•Federal Securities LawsTRANSACTION-RELATED AUDIT OBJECTIVESAPPLIED TO PAYROLLTHE CONTROL ENVIRONMENT▪Integrity and ethical values▪Commitment to competence▪Board of directors or audit committee participation▪Management’s philosophy and operating style ▪Organizational structure▪Human resource policies and practicesCONTROL ACTIVITIES▪Adequate separation of duties▪Proper authorization of transactions and activities ▪Adequate documents and records▪Physical control over assets and records▪Independent checks on performanceRELATIONSHIP OF DEFICIENCIES TO EVIDENCERELATIONSHIP OF CONTROLS TO EVIDENCEREDUCING ASSESSED CONTROL RISKAuditA B C D E Control risk afterobtaining anunderstanding ofinternal control70%90%100%50%40% Control risk aftercompleting testsof controls40%40%100%50%100%Required:Explain how the auditor approached each ofAudit A through E and the results.。
摄像机英汉互译
摄影词汇英汉对照表AAberration像差Accessory附件Accessory Shoes附件插座、热靴Achromatic消色差的Active主动的、有源的Acutance锐度Acute-matte磨砂毛玻璃Adapter适配器advance system输片系统AE Lock(AEL)自动曝光锁定AF(Autofocus)自动聚焦AF IlluminatorAF照明器AF spotbeam projectorAF照明器Alkaline碱性Ambient light环境光Amplification factor放大倍率Angle finder弯角取景器Angle of view视角Anti-Red-eye防红眼Aperture光圈Aperture priority光圈优先APO(APOchromat)复消色差APZ(Advanced Program zoom)高级程序变焦Arc弧形ASA(American Standards Association)美国标准协会Astigmatism像散Auto bracket自动包围Auto composition自动构图Auto exposure自动曝光Auto exposure bracketing 自动包围曝光Auto film advance自动进片Auto flash自动闪光Auto loading自动装片Auto multi-program自动多程序Auto rewind自动退片Auto wind自动卷片Auto zoom自动变焦Automatic exposure(AE)自动曝光Automation自动化Auxiliary辅助的BBack 机背Back light 逆光、背光Back light compensation 逆光补偿Background 背景Balance contrast 反差平衡Bar code system 条形码系统Barrel distortion 桶形畸变BAse-Stored Image Sensor (BASIS) 基存储影像传感器Battery check 电池检测Battery holder 电池手柄Bayonet 卡口Bellows 皮腔Blue filter 蓝色滤光镜Body-integral 机身一体化Bridge camera 桥梁相机Brightness control 亮度控制Built in 内置Bulb B 门Button 按钮CCable release 快门线Camera 照相机Camera shake 相机抖动Cap 盖子Caption 贺辞、祝辞、字幕Card 卡Cartridges 暗盒Case 机套CCD(Charge Coupled Device) 电荷耦合器件CdS cell 硫化镉元件Center spot 中空滤光镜Center weighted averaging 中央重点加权平均Chromatic Aberration 色差Circle of confusion 弥散圆Close-up 近摄Coated 镀膜Compact camera 袖珍相机Composition 构图Compound lens 复合透镜Computer 计算机Contact 触点Continuous advance 连续进片Continuous autofocus 连续自动聚焦Contrast 反差、对比Convetor 转换器Coreless 无线圈Correction 校正Coupler 耦合器Coverage 覆盖范围CPU(Central Processing Unit) 中央处理器Creative expansion card 艺术创作软件卡Cross 交叉Curtain 帘幕Customized function 用户自选功能DData back 数据机背Data panel 数据面板Dedicated flash 专用闪光灯Definition 清晰度Delay 延迟、延时Depth of field 景深Depth of field preview 景深预测Detection 检测Diaphragm 光阑Diffuse 柔光Diffusers 柔光镜DIN (Deutsche Industrische Normen) 德国工业标准Diopter 屈光度Dispersion 色散Display 显示Distortion 畸变Double exposure 双重曝光Double ring zoom 双环式变焦镜头Dreams filter 梦幻滤光镜Drive mode 驱动方式Duration of flash 闪光持续时间DX-code DX编码EED(Extra low Dispersion)超低色散Electro selective pattern(ESP)电子选择模式EOS(Electronic Optical System)电子光学系统Ergonomic人体工程学EV(Exposure Value)曝光值Evaluative metering综合评价测光Expert专家、专业Exposure曝光Exposure adjustment曝光调整Exposure compensation 曝光补偿Exposure memory曝光记忆Exposure mode曝光方式Exposure value(EV)曝光值Extension tube近摄接圈Extension ring近摄接圈External metering外测光Extra wide angle lens超广角镜头Eye-level fixed眼平固定Eye-start眼启动Eyepiece目镜Eyesight correction lenses 视力校正镜FField curvature 像场弯曲Fill in 填充(式)Film 胶卷(片)Film speed 胶卷感光度Film transport 输片、过片Filter 滤光镜Finder 取景器First curtain 前帘、第一帘幕Fish eye lens 鱼眼镜头Flare 耀斑、眩光Flash 闪光灯、闪光Flash range 闪光范围Flash ready 闪光灯充电完毕Flexible program 柔性程序Focal length 焦距Focal plane 焦点平面Focus 焦点Focus area 聚焦区域Focus hold 焦点锁定Focus lock 焦点锁定Focus prediction 焦点预测Focus priority 焦点优先Focus screen 聚焦屏Focus tracking 焦点跟踪Focusing 聚焦、对焦、调焦Focusing stages 聚焦级数Fog filter 雾化滤光镜Foreground 前景Frame 张数、帧Freeze 冻结、凝固Fresnel lens 菲涅尔透镜、环状透镜Frontground 前景Fuzzy logic 模糊逻辑GGlare 眩光GN(Guide Number) 闪光指数GPD(Gallium Photo Diode) 稼光电二极管Graduated 渐变HHalf frame 半幅Halfway 半程Hand grip 手柄High eye point 远视点、高眼点High key 高调Highlight 高光、高亮Highlight control 高光控制High speed 高速Honeycomb metering 蜂巢式测光Horizontal 水平Hot shoe 热靴、附件插座Hybrid camera 混合相机Hyper manual 超手动Hyper program 超程序Hyperfocal 超焦距IIC(Integrated Circuit) 集成电路Illumination angle 照明角度Illuminator 照明器Image control 影像控制Image size lock 影像放大倍率锁定Infinity 无限远、无穷远Infra-red(IR) 红外线Instant return 瞬回式Integrated 集成Intelligence 智能化Intelligent power zoom 智能化电动变焦Interactive function 交互式功能Interchangeable 可更换Internal focusing 内调焦Interval shooting 间隔拍摄ISO(International Standard Association) 国际标准化组织JJIS(Japanese Industrial Standards) 日本工业标准LLandscape 风景Latitude 宽容度LCD data panel LCD数据面板LCD(Liquid Crystal Display) 液晶显示LED(Light Emitting Diode) 发光二极管Lens 镜头、透镜Lens cap 镜头盖Lens hood 镜头遮光罩Lens release 镜头释放钮Lithium battery 锂电池Lock 闭锁、锁定Low key 低调Low light 低亮度、低光LSI(Large Scale Integrated) 大规模集成MMacro微距、巨像Magnification放大倍率Main switch主开关Manual手动Manual exposure手动曝光Manual focusing手动聚焦Matrix metering 矩阵式测光Maximum最大Metered manual 测光手动Metering测光Micro prism微棱Minimum最小Mirage倒影镜Mirror反光镜Mirror box反光镜箱Mirror lens折反射镜头Module模块Monitor监视、监视器Monopod独脚架Motor电动机、马达Mount卡口MTF (Modulation Transfer Function 调制传递函数Multi beam多束Multi control多重控制Multi-dimensional多维Multi-exposure多重曝光Multi-image多重影Multi-mode多模式Multi-pattern多区、多分区、多模式Multi-program多程序Multi sensor多传感器、多感光元件Multi spot metering多点测光Multi task多任务NNegative 负片Neutral 中性Neutral density filter 中灰密度滤光镜Ni-Cd battery 镍铬(可充电)电池OOff camera 离机Off center 偏离中心OTF(Off The Film) 偏离胶卷平面One ring zoom 单环式变焦镜头One touch 单环式Orange filter 橙色滤光镜Over exposure 曝光过度PPanning 摇拍Panorama 全景Parallel 平行Parallax 平行视差Partial metering 局部测光Passive 被动的、无源的Pastels filter 水粉滤光镜PC(Perspective Control) 透视控制Pentaprism 五棱镜Perspective 透视的Phase detection 相位检测Photography 摄影Pincushion distortion 枕形畸变Plane of focus 焦点平面Point of view 视点Polarizing 偏振、偏光Polarizer 偏振镜Portrait 人像、肖像Power 电源、功率、电动Power focus 电动聚焦Power zoom 电动变焦Predictive 预测Predictive focus control 预测焦点控制Preflash 预闪Professional 专业的Program 程序Program back 程序机背Program flash 程序闪光Program reset 程序复位Program shift 程序偏移Programmed Image Control (PIC) 程序化影像控制QQuartz data back 石英数据机背RRainbows filter 彩虹滤光镜Range finder 测距取景器Release priority 释放优先Rear curtain 后帘Reciprocity failure 倒易律失效Reciprocity Law 倒易律Recompose 重新构图Red eye 红眼Red eye reduction 红眼减少Reflector 反射器、反光板Reflex 反光Remote control terminal 快门线插孔Remote cord 遥控线、快门线Resolution 分辨率Reversal films 反转胶片Rewind 退卷Ring flash 环形闪光灯ROM(Read Only Memory) 只读存储器Rotating zoom 旋转式变焦镜头RTF(Retractable TTL Flash) 可收缩TTL闪光灯SSecond curtain 后帘、第二帘幕Secondary Imaged Registration(SIR) 辅助影像重合Segment 段、区Selection 选择Self-timer 自拍机Sensitivity 灵敏度Sensitivity range 灵敏度范围Sensor 传感器Separator lens 分离镜片Sepia filter 褐色滤光镜Sequence zoom shooting 顺序变焦拍摄Sequential shoot 顺序拍摄Servo autofocus 伺服自动聚焦Setting 设置Shadow 阴影、暗位Shadow control 阴影控制Sharpness 清晰度Shift 偏移、移动Shutter 快门Shutter curtain 快门帘幕Shutter priority 快门优先Shutter release 快门释放Shutter speed 快门速度Shutter speed priority 快门速度优先Silhouette 剪影Single frame advance 单张进片Single shot autofocus 单次自动聚焦Skylight filter 天光滤光镜Slide film 幻灯胶片Slow speed synchronization 慢速同步SLD(Super Lower Dispersion) 超低色散SLR(Single Lens Reflex) 单镜头反光照相机SMC(Super Multi Coated) 超级多层镀膜Soft focus 柔焦、柔光SP(Super Performance) 超级性能SPC(Silicon Photo Cell) 硅光电池SPD(Silicon Photo Dioxide) 硅光电二极管Speedlight 闪光灯、闪光管Split image 裂像Sport 体育、运动Spot metering 点测光Standard 标准Standard lens 标准镜头Starburst 星光镜Stop 档Synchronization 同步TTele converter增距镜、望远变换器Telephoto lens长焦距镜头Trailing-shutter curtain后帘同步Trap focus陷阱聚焦Tripod三脚架TS(Tilt and Shift)倾斜及偏移TTL flashTTL闪光TTL flash meteringTTL闪光测光TTL(Through The Lens)通过镜头、镜后Two touch双环UUD(Ultra-low Dispersion) 超低色散Ultra wide 超阔、超广Ultrasonic 超声波UV(Ultra-Violet) 紫外线Under exposure 曝光不足VVari-colour 变色Var-program 变程序Variable speed 变速Vertical 垂直Vertical traverse 纵走式View finder 取景器W百度文库- 好好学习，天天向上Warm tone 暖色调Wide angle lens 广角镜头Wide view 广角预视、宽区预视Wildlife 野生动物Wireless remote 无线遥控World time 世界时间XX-sync X-同步ZZoom 变焦Zoom lens 变焦镜头Zoom clip 变焦剪裁Zoom effect 变焦效果-21。
S1D13305中文资料
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1PPC控制器故障代码查询重要
Rexroth IndraControl VCP 20Industrial Hydraulics Electric Drivesand ControlsLinear Motion andAssembly Technologies PneumaticsServiceAutomationMobileHydraulicsRexroth VisualMotion 10 Multi-Axis Machine Control R911306327 Edition 01Troubleshooting GuideAbout this Documentation Rexroth VisualMotion 10 Troubleshooting Guide DOK-VISMOT-VM*-10VRS**-WA01-EN-PRexroth VisualMotion 10Multi-Axis Machine ControlTroubleshooting Guide DOK-VISMOT-VM*-10VRS**-WA01-EN-P Document Number, 120-2300-B323-01/ENPart of Box Set, 20-10V-EN (MN R911306370)This documentation describes …•the use of VisualMotion Toolkit for assitance in diagnostics •the proper steps for indentifing diagnostic faults • and the suggested remedies for clearing faults Description ReleaseDateNotes DOK-VISMOT-VM*-10VRS**-WA01-EN-P 08/2004Initial release© 2004 Bosch Rexroth AGCopying this document, giving it to others and the use or communicationof the contents thereof without express authority, are forbidden. Offendersare liable for the payment of damages. All rights are reserved in the eventof the grant of a patent or the registration of a utility model or design(DIN 34-1).The specified data is for product description purposes only and may notbe deemed to be guaranteed unless expressly confirmed in the contract.All rights are reserved with respect to the content of this documentationand the availability of the product.Bosch Rexroth AGBgm.-Dr.-Nebel-Str. 2 • D-97816 Lohr a. MainTel.: +49 (0)93 52/40-0 • Fax: +49 (0)93 52/40-48 85 • Telex: 68 94 21Bosch Rexroth Corporation • Electric Drives and Controls5150 Prairie Stone Parkway • Hoffman Estates, IL 60192 • USATel.: 847-645-3600 • Fax: 847-645-6201/Dept. ESG4 (DPJ)This document has been printed on chlorine-free bleached paper.Title Type of DocumentationDocument TypecodeInternal File Reference Purpose of Documentation Record of Revisions Copyright Validity Published byNoteRexroth VisualMotion 10 Troubleshooting Guide Table of Contents I Table of Contents1VisualMotion Tools for Diagnosing1-1 The Diagnostics Menu.............................................................................................................1-1System Diagnostics.................................................................................................................1-1Tasks Diagnostics...................................................................................................................1-3Drive Overview….....................................................................................................................1-42Monitoring and Diagnostics2-12.1System Diagnostics - Codes and Message...................................................................................2-1Parameters..............................................................................................................................2-2DriveTop..................................................................................................................................2-32.2Control Startup Messages.............................................................................................................2-4PPC Boot-Up Sequence..........................................................................................................2-4Control Firmware Sequence....................................................................................................2-42.3Status Messages (001-199)...........................................................................................................2-5001 Initializing System.............................................................................................................2-5002 Parameter Mode...............................................................................................................2-5003 Initializing Drives...............................................................................................................2-5004 System is Ready...............................................................................................................2-5005 Manual Mode....................................................................................................................2-5006 Automatic Mode: ABCD....................................................................................................2-5007 Program Running: ABCD.................................................................................................2-6008 Single-Stepping: ABCD....................................................................................................2-6009 Select Parameter Mode to Continue................................................................................2-6010 Breakpoint Reached: ABCD.............................................................................................2-6018 Please cycle power to continue........................................................................................2-6019 Executing User Initialization Task....................................................................................2-62.4Warning Messages (201-399).......................................................................................................2-7201 Invalid jog type or axis selected........................................................................................2-7202 Drive %d is not ready.......................................................................................................2-7203 Power Fail detected..........................................................................................................2-7204 Sercos ring was disconnected..........................................................................................2-8205 Parameter transfer warning in Task %c...........................................................................2-8207 Axis %d position limit reached..........................................................................................2-8208 Lost Fieldbus Connection.................................................................................................2-9209 Fieldbus Mapping Timeout...............................................................................................2-9210 File System Defrag: %d completed................................................................................2-10211 Program- & Data memory cleared..................................................................................2-10212 Option Card PLS Warning, see ext. diag.......................................................................2-10213 Sercos cycle time changed.............................................................................................2-11214 PCI Bus Cyclic Mapping Timeout...................................................................................2-11 DOK-VISMOT-VM*-10VRS**-WA01-EN-PII Table of Contents Rexroth VisualMotion 10 Troubleshooting Guide215 RECO I/O Failure, see ext. diag.....................................................................................2-11216 Control PLS %d warning, see ext. diag..........................................................................2-12217 PCI Bus Communication, see ext. diag..........................................................................2-12218 PCI Bus Register Mapping Timeout...............................................................................2-13219 PCI Bus Lifecounter Timeout.........................................................................................2-13220 Excessive deviation in PMG%d, see ext. diag...............................................................2-13221 Excessive Master Position Slip Deviation......................................................................2-13222 ELS Config. Warning, see ext. diag...............................................................................2-14223 PCI Bus reset occurred, cyclic data are invalid..............................................................2-14225 System booted................................................................................................................2-14226 RS485 Serial Communication Error (port X1%d)...........................................................2-15227 Control Over-temperature Warning................................................................................2-15228 Control - SYSTEM WARNING.......................................................................................2-152.5Shutdown Messages (400 - 599).................................................................................................2-16400 EMERGENCY STOP......................................................................................................2-16401 Sercos Controller Error: %02d........................................................................................2-16402 Sercos Config. Error: see ext. diag................................................................................2-16403 System Error see ext. diag.............................................................................................2-17405 Phase %d: Drive did not respond...................................................................................2-17407 Drive %d Phase 3 Switch Error......................................................................................2-17409 Sercos Disconnect Error.................................................................................................2-18411 Drive %d Phase 4 Switch Error......................................................................................2-18412 No drives were found on ring..........................................................................................2-18414 Parameters were lost......................................................................................................2-19415 Drive %d was not found..................................................................................................2-19416 Invalid Instruction at %04x..............................................................................................2-19417 SYSTEM ERROR: pSOS #%04x...................................................................................2-19418 No program is active.......................................................................................................2-20419 Invalid Program File: code = %d....................................................................................2-20420 Drive %d Shutdown Error...............................................................................................2-20421 User Program Stack Overflow........................................................................................2-20422 Parameter transfer error in Task %c..............................................................................2-21423 Unimplemented Instruction.............................................................................................2-21425 Instruction error: see Task %c diag................................................................................2-21426 Drive %d is not ready.....................................................................................................2-22427 Calc: invalid table index %d............................................................................................2-22428 Calc: division by zero......................................................................................................2-22429 Calc: too many operands................................................................................................2-22430 Calc: invalid operator......................................................................................................2-23431 Calc error: see Task %c diag.........................................................................................2-23432 Calc: too many nested expressions...............................................................................2-23433 Setup instruction outside of a task.................................................................................2-23434 Axis %d configured more than once...............................................................................2-23435 Axis %d is not assigned to a task...................................................................................2-24436 General Compiler Error: %04x.......................................................................................2-24438 Invalid Axis Selected: %d...............................................................................................2-24DOK-VISMOT-VM*-10VRS**-WA01-EN-PRexroth VisualMotion 10 Troubleshooting Guide Table of Contents III439 Axis %d: Invalid Motion Type.........................................................................................2-24440 I/O Transfer Error: see task diag....................................................................................2-25450 Event %d: invalid event type..........................................................................................2-25451 Invalid event number ‘%d’..............................................................................................2-25452 More than %d event timers armed.................................................................................2-25453 Homing param. transfer error: %d..................................................................................2-25454 Axis %d homing not complete........................................................................................2-26459 Axis %d target position out of bounds............................................................................2-26460 Invalid program %d from binary inputs...........................................................................2-26463 Ratio command: invalid ratio..........................................................................................2-26464 Can't activate while program running.............................................................................2-27465 Drive %d config. error, see ext. diag..............................................................................2-27467 Invalid ELS Master Option..............................................................................................2-27468 ELS adjustment out of bounds.......................................................................................2-27470 Axis %d velocity > maximum..........................................................................................2-28474 Drive %d cyclic data size too large.................................................................................2-28477 Axis D: probe edge not configured.................................................................................2-28478 Calc: operand out of range.............................................................................................2-28483 Parameter Init. Error: see Task %c diag........................................................................2-29484 Control SYSTEM ERROR..............................................................................................2-29486 Sercos Device %d is not a drive.....................................................................................2-29487 CAM %d is invalid or not stored.....................................................................................2-29488 CAM Error: See Task %c diag........................................................................................2-30489 More than %d CAM axes selected.................................................................................2-30490 System Memory Allocation Error....................................................................................2-30492 Programs were lost, see ext. diag..................................................................................2-30496 Can't execute this instruction from an event..................................................................2-31497 Limit switch config. error, see ext. diag.........................................................................2-31498 Drive %d Shutdown Warning..........................................................................................2-32499 Axis number %d not supported in this version...............................................................2-32500 Axis %d is not referenced...............................................................................................2-32501 Drive %d comm. error, see ext. diag..............................................................................2-33502 ELS and cams not supported in this version..................................................................2-33504 Communication Timeout.................................................................................................2-33505 Axis %d is not configured...............................................................................................2-33508 User Watchdog Timeout.................................................................................................2-33509 Control System Timing Error (%d).................................................................................2-34515 PLC Communications Error............................................................................................2-34516 More than %d registration functions enabled.................................................................2-34519 Lost Fieldbus/PLC Connection.......................................................................................2-35520 Fieldbus Mapping Timeout.............................................................................................2-35521 Invalid Virtual Master ID: %d..........................................................................................2-36522 Invalid ELS Master ID: %d..............................................................................................2-36523 IFS status, facility = 0x%x..............................................................................................2-36524 Hardware Watchdog timeout..........................................................................................2-36525 I/O Configuration error, see ext. diag.............................................................................2-36 DOK-VISMOT-VM*-10VRS**-WA01-EN-PIV Table of Contents Rexroth VisualMotion 10 Troubleshooting Guide526 Sercos Multiplex Channel Config, see ext. diag.............................................................2-37527 Control Initialization Error, see ext. diag.........................................................................2-38528 System Event %d Occurred...........................................................................................2-38529 Invalid ELS Group ID: %d...............................................................................................2-38530 CAM %d is active, can't overwrite..................................................................................2-39531 Invalid variable for Fieldbus/PCI Bus Mapping...............................................................2-39532 Power fail brown out condition detected.........................................................................2-39533 Multiple instances of index CAM: %d found...................................................................2-39534 Hardware Version Not Supported..................................................................................2-40539 Invalid Parameter Number..............................................................................................2-40540 Option Card PLS error....................................................................................................2-40541 Link Ring Error, see ext. diag.........................................................................................2-41542 PLC Cyclic Mapping Timeout.........................................................................................2-42543 PCI Bus Runtime Error...................................................................................................2-42544 RECO I/O Failure, see ext. diag.....................................................................................2-42545 Invalid Coordinated Articulation Function ID: %d...........................................................2-43546 Multiple Instance of Coordinated Articulation Function with ID: %d...............................2-43547 Task %c Coordinated Articulation Error, see ext. diag...................................................2-43548 Invalid Kinematic Number: %d.......................................................................................2-43549 Fieldbus Initialization Error.............................................................................................2-43550 User Initialization Task Timeout.....................................................................................2-44551 Master Slip Config. Error, see ext. diag..........................................................................2-44552 Excessive Master Position Slip Deviation......................................................................2-44553 Invalid Parameter Detected, see C-0-2002....................................................................2-44554 Excessive Deviation in PMG%d, see ext. diag...............................................................2-45555 PCI Bus Register Mapping Timeout...............................................................................2-45556 PCI Bus Lifecounter Timeout.........................................................................................2-45557 PMG%d Maximum allowed deviation window is Zero....................................................2-45558 PMG%d Only 1 axis parameterized...............................................................................2-46559 PMG%d Number of offsets does not match number of Axis..........................................2-46560 PMG%d Max. allowed dev. window is larger than 25% of Modulo................................2-46561 PMG%d Offset is larger than Modulo.............................................................................2-46562 PMG%d Parameterized Axis is not in system................................................................2-46563 Invalid Task Specified, Must be A-D..............................................................................2-46564 PMG%d Invalid configuration, see ext. diag...................................................................2-46565 Axis %d: Configuration error, see ext. diag....................................................................2-47566 Filter sample rate and cutoff frequency mismatch.........................................................2-47567 ELS Config. Error, see ext. diag.....................................................................................2-47568 Axis %d: Assigned Task is Not Defined.........................................................................2-48570 ELS Max. Vel. Exceeded, see ext. diag.........................................................................2-48571 No Program Found.........................................................................................................2-49572 PCI Bus reset occurred, cyclic data is invalid.................................................................2-49573 CAM %d is being built....................................................................................................2-49575 ELS Master for ELS Group %d is invalid........................................................................2-49576 Event for input I%d is already armed, cannot arm again...............................................2-50577 Restored non volatile memory from compact flash........................................................2-50DOK-VISMOT-VM*-10VRS**-WA01-EN-PRexroth VisualMotion 10 Troubleshooting Guide Table of Contents V578 Virtual Master %d Exceeded Its Max. Vel., see ext. diag...............................................2-50579 Group %d Exceeded Its Jog Velocity, see ext. diag......................................................2-51580 pROBE Error Occurred in Task:0x%04X.......................................................................2-51581 Probe Function for Axis # is locked by the PLC.............................................................2-51582 Integrated PLC: PLC Stopped in Operation Mode.........................................................2-51583 Integrated PLC: Internal System Error...........................................................................2-51584 ELS System Master %d is invalid, see ext. diag............................................................2-51585 Drive %d separate deceleration not supported..............................................................2-52586 Master Encoder Card Error, see ext diag.......................................................................2-522.6Integrated PLC Status Messages................................................................................................2-536001 Integrated PLC: Running..............................................................................................2-536002 Integrated PLC: Stopped..............................................................................................2-536002 Integrated PLC: Stopped at Breakpoint........................................................................2-532.7Integrated PLC Error Codes........................................................................................................2-530016 Integrated PLC: Software Watchdog Error...................................................................2-530019 Integrated PLC: Program Checksum Error..................................................................2-530020 Integrated PLC: Fieldbus Master Error.........................................................................2-540021 Integrated PLC: I/O Update Error.................................................................................2-542000 Integrated PLC: Internal SIS System Error..................................................................2-542001 Integrated PLC: Internal Acyclic Access Error.............................................................2-542002 Integrated PLC: Internal Acyclic Memory Error............................................................2-542003 Integrated PLC: PLC Configuration Error.....................................................................2-552004 Integrated PLC: File Access Error................................................................................2-552005 Integrated PLC: Internal Fatal Task Error....................................................................2-556011 Integrated PLC: PLC Program Stopped in Operation Mode........................................2-556012 Integrated PLC: General Error.....................................................................................2-552.8Communication Error Codes and Messages...............................................................................2-56!01 Sercos Error Code # xxxx...............................................................................................2-56!02 Invalid Parameter Number..............................................................................................2-57!03 Data is Read Only...........................................................................................................2-57!04 Write Protected in this mode/phase...............................................................................2-57!05 Greater than maximum value.........................................................................................2-57!06 Less than minimum value...............................................................................................2-57!07 Data is Invalid.................................................................................................................2-57!08 Drive was not found........................................................................................................2-57!09 Drive not ready for communication.................................................................................2-57!10 Drive is not responding...................................................................................................2-57!11 Service channel is not open...........................................................................................2-57!12 Invalid Command Class..................................................................................................2-57!13 Checksum Error: xx (xx= checksum that control calculated).........................................2-58!14 Invalid Command Subclass............................................................................................2-58!15 Invalid Parameter Set.....................................................................................................2-58!16 List already in progress..................................................................................................2-58!17 Invalid Sequence Number..............................................................................................2-58!18 List has not started.........................................................................................................2-58!19 List is finished.................................................................................................................2-58 DOK-VISMOT-VM*-10VRS**-WA01-EN-P。
COSO INTERNAL CONTROL – INTEGRATED FRAMEWORK
•
Commitment to Competence
• •
Board of Directors or Audit Committee
• • •
•
Management’s Philosophy and Operating Style
• •
Office of Internal Auditing Summary of COSO Integrated Framework
AREA
ASPECT
DETAIL management, particularly when operating from geographically removed locations. •
Attitudes and actions toward financial reporting, including disputes over application of accounting treatments (e.g., selection of conservative versus liberal accounting policies; whether accounting principles have been misapplied, important financial information not disclosed, or records manipulated or falsified.)
INTERNAL CONTROL – INTEGRATED FRAMEWORK (Excerpted from the Executive Summary of the Report Issued by The Committee of Sponsoring Organizations of the Treadway Commission, 1992)
X-frame机械框架产品说明书
Conditions for the use of the X-frame photo showAll presented texts and images/photos as well as their arrangements are subject to copyright, trademark as well as other regulations to protect individual property.The use, publication, distribution, modification or storage and distribution in electronic systems for commercial, industrial or marketing purposes without prior written consent of häwa GmbH is strictly prohibited. This also applies for remunerated or non-remunerated disclosure to third parties. In the event of noncompliance häwa GmbH reserves the right to claim for damages.For each use/publication of images/photos the complete information about the source and the name X-frame has to be stated:häwa GmbH Industriestraße 12 D-88489 WainandCirris Solutions GmbH Steinung 3.1 D-71131 Oberjettingen X-frame the patented modular machine frameCompany data about häwa- Founded 1965 by merging the subsidiaries (since 1896)- Current annual turnover of around 54 million €- About 430 employees- Subsidiaries and representativesin many European countries +USA + world distribution- Founder of the Cabinet Partners- 3 production sites in South Germany:Current capacity: about 50,000 cabinets + about 100,000 enclosures per year- Owner of self-generated patents in the cabinet systems sector- International certifications: UL, CE, Ghost, GL, Ex…häwa’s Motto- We can do everything…IP-69K, fire protection, explosion protection, cooling, ergonomics- The enclosure advisors:We ensure the appropriate enclosure- Added value starts with the questionabout the use- We manufacture “Standard” e.g.:“Roughly” Standard, Index Standard, “VW” Standard- Thought-out construction sizes, modules etc.Therefore series in lot size 1, like in car industry- Catalogue range:Complete and optimized to customer use;Basis for many “Standard” cabinets for our customershäwa is expert in all questions related to cabinetsReferences from all areas of industry: High indirect export shareAbout 80% of the products leaveGermany- Engineering / car industry:Bayed cabinets, desks/work stations,Machine encasements, machine frames- Infrastructure:Display enclosures, outdoor control cabinets Control desks, fire protected distributors- Cranes:Halls, tower, gantry cranes- Robots:Control enclosures, machine frames- Vehicles:Semi-trailers, cement mixers- Wind turbines- walk-in assembly booth: dimensions LxWxH about 3500x1500x2250mm total weight about 2.5tThe machine frame with integrated service and assembly flaps in all struts- implementation of the planning with housing and machine frame to include the equipmentThe machine framewith integrated cable ducts in all struts- completely assembled frame with turning table and three robots that fold fabric napkins- modular machine frames with integrated conveyer belt systems- additional use of struts for pneumatic hydraulic and electric componentsThe machine frame with integrated service and assembly flaps in all struts - switchboards for tunnel boring machines, control desks, milling plants… häwa can do it all! Individual customer solutions by häwaYour advantages of häwa‘s X-frame machine frames and housings (our patented X-frame system for your modular machine frames) Design:1) Individual choice of colours according to customer specification.2) Surfaces powder coated or stainless steel.3) Attractive design which makes you stand out from competitors.Stability and load capacity:1) X-frame machine frames are manufactured in steel and stainless steel.2) High rigidity through a wide strut cross sectional area.3) For booths above 1.5 tons we use Pro-X struts made from 3mm steel sheet.4) Large supporting surface area for your basic model due to a frame width of 120mm.Cost advantages, added value:1) No construction costs: The construction of the X-frame booth is free of charge.You save 3-5 days construction time for your machine frame and housings.2) Save time: Concentrate on your core business. Entrust us with the construction ofyour machine frame.3) Innovation and Know-how: Take advantage of our experience and our innovationfor your competitiveness.4) No appliances and resources necessary. The simple and modular assembly of thebooth does not require additional resources.5) Reusability of struts: In case of product changes, the X-frame struts can be used fornew frames and extensions.6) Cheap one-off production: Through its simple structure X-frame is ideally suitedfor manufacturing special or single orders.7) Integrate control cabinets and save: The integration of control cabinets is possibleon all three levels. The control cabinet becomes a load-bearing part of the booth and replaces the existing cross braces.8) No cable ducts: The consistently open structure of the X-frame frame isa duct. A time-consuming installation of additional cable ductsis no longer necessary.9) A one-stop service including assembly: We assemble your booth;including foundation, windows, doors, protection switches,light curtains and many other components.Modular structure:1) Modular system for an internal standard:Through its modular structure X-frame is the ideal standard for different product ranges,single productions and special customer requirements.It can be used flexibly, quickly and easily adapted to all necessities.Your basic concept serves as internal standard for the assembly of many different applications. X-frame grows with your requirements.It can be easily and quickly adapted to your needs.2) Changes and extensions:X-frame can also quickly be adapted to new customer requirements at a later stage.Function, added value and use of struts:1) Quadruple function: Every strud of the machine frame is at the same timea load-bearing part, a cable duct and an enclosure to store components.Every strut can be replaced by a control cabinet.2) Easy access: Every strut has a door which can be opened with a keyand opens to the front.3)No cable ducts necessary: The whole X-frame frame is one big cable duct.There are recesses on the joints of the struts to allow easy passage of cables to the adjacent strut and control cabinets.This was cables can be routed to any point of the frame.4) Optimized cable laying and shorter assembly times: All struts are easilyaccessible through their front doors, therefore cable can be routed quickly, neatly and tidy within the frame.5) Subsequent assembly: Cables and components can also be laid and installedin the struts at a later stage.6) Quick assembly of components: As every strut can be accessed easilythrough a door which opens to the front, cables and componentscan be quickly and easily installed in the struts.7) Protection for components: The cables and components are covered by the struts.The components are in our frame protected from external influences!8) Maintenance and extension: Repairs and extensions can quickly take placethrough the doors on the frames. All struts are freely accessible from the front.9) Additional use of struts: Additional components can be added into the struts.They are excellently suited to take valves, maintenance units, electric modules,19 inch slide-in units and many other components.10) Individual struts: Your struts are laid by us to meet you individual requirements.11) Integrated light curtains: Light curtains are integrated in the vertical struts of the booth. They become invisible and are protected by the frame.Technical requirements:1) Potential equalization: The struts of the frame are all grounded.The doors of the frame are prepared for potential equalization.2) ESD compatible surfaces: Frames, doors and covers can be manufactured in ESDversion by arrangement. The ESD powder coating will be in your choice of colour.3) Doors and covers: Different types of doors and cover systems can be integrated inthe X-frame frame. Types, forms and materials can be freely chosen.i.A. Volker OttHead of department for X-frame machine framesPhone: +49 7353 9846 456 Mobil: +49 162 9651 165Fax: +49 7353 1095Email:*******************Internet: www.haewa.dehäwa GmbHIndustriestraße 12, 88489 Wain, D - DeutschlandGeschäftsführer: Arno MüllerSitz: 88489 WainReg. Ger. Ulm HRB: 728 249Ust.Id.Nr.: DE 144892598。
ERNI系列TMC连接器说明书
Trapezoidal-Connectors Series TMCGeneralSeries TMC connectors are available in 5 different housing sizes with 9, 15, 25, 37 and 50 pins. In applications these connectors are frequently used for interface connections.Owing to the various sizes of housing series TMC connectors match virtually any application.Wires can be connected by manual soldering, insulation displacement and crimping. For use on PC boards there are versions with straight or angled pins for machine soldering. For versions with straight pins there is also the solderless press-fit technique (ERNIPRESS).You can find ordering details for connectors with crimp terminiation and ERNIPRESS on separate data sheets.AccessoriesFor series TMC connectors ERNI has a wide range of acces-sories available.No matter whether the important criterion is easy assembly, different types of mounting, electromagnetic compatibility, locking devices or connector housings, you will find attractive solutions at ERNI.Main features•Indirect mating system•International approval certificates such as UL and CSA • 5 housing sizes with 9, 15, 25, 37 and 50 pins •Accessories integrated into the connector•Tinned metal housing•Laminated ground contact on the male housings for optimal screening• 3 different connector housing types available•Various types of termination available•Solid contacts on the male connectors with tinned manual soldering terminationSubminiature-D Connectors to DIN 41 652/IEC 807-3D-Sub TerminationPerformance Levels207to DIN 41 652/IEC 807-3MIL-C-24308, CCTU 08-14and IEC-Recommendation 48 B200 mating cyclesContact zone gold-platedterminal zone tinned201as for version 207 butterminal zone gold-plated 107to DIN 41 652/IEC 807-3MIL-C-24308, CCTU 08-14and IEC-Recommendation 48 B500 mating cyclesContact zone gold-platedterminal zone tinned101as for version 107 butterminal zone gold-platedPerformance level 107and101connectors are available on request.Approval CertificatesUL All male and female connectors from this data sheet are approved by the American certification authority …Under-writers Laboratories Inc.“.File no. E 84703CSA All types are listed by the Canadian certification author-ity …Canadian Standards Association“.File Nr. LR 62503 and LR 62504.For ERNIPRESS, crimping and insulation displacement (IDC)there are separate data sheets available.Integrated AccessoriesRiveted nut (see fig. 1)On the version with riveted nut there is a nut riveted into the mounting flanges of the connector so that it cannot twist. The thread is available as a M3 and 4/40" version. This facilitates fitting into housings or front panels.Threaded bolt (see fig. 2)To ensure secure connector locking, a screw locking device is frequently used with threaded bolts. TMC connectors from ERNI are available with riveted threaded bolts. These hexagon bolts are available with internal threads of M3 and 4/40". For the user it means there is no need for loose accessories.Spacer bolt (see fig. 3)Due to the design of the TMC connectors a spacer is required for vertical assembly on pc boards. These parts are supplied by ERNI as individual accessories.Ground pin (see fig. 4)The additional ground pin is designed for connecting up to the pc board chassis contact for example.Spacer bolt with mounting clip (on request)(see fig. 5)These spacer bolts can be snapped into the mounting holes on the pc board. If the holes are plated-through there will also be a solder joint.Ground clip (see fig. 6)For screening contact there are angled ERNI TMC connector ground clips available. These clips are soldered into the mounting holes on the pc board, thus creating a firm chassis connection.Ground bar (see fig. 7)Ground bars on angled connectors are attached to the guide frame on the pc board. This makes it possible to make connection with chassis conductors on the pc board.Ground eyelet (on request) (see fig. 8)With the ground lug the chassis contact can be soldered on.D-Sub Tinned metal housings andlaminated ground contactsThe metal housings on the TMC connectors (standardversions) from ERNI are tinned so as to achieve better contactfor the chassis connection. Specially punched grooves on themetal protective collar of the male connectors ensure reliable contact. Together with the ERNI connector housings in the metallized version and grounding accessories on the connec-tors an optimal electromagnetically compatible application is achieved.Solid punched male contactsDue to a special manufacturing process we are in a positionto offer solid punched male contacts.These versions have a tinned terminal zone and are suitablefor a current-carrying capacity of up to 7.5 A.Guide frame for angled connectorsFor mounting purposes and better guidance of angled TMC connectors with pins for dip-soldering the standard versionsare equipped with a guide frame made of plastic.With this guide frame the connectors can be screwed orriveted onto pc boards.Versions with a guide frame and mounting clip are clipped intothe pc boards and soldered in place.Connector housings for TMC connectorsERNI has also developed connector housings for series TMC interface connectors.• KSG 183housing with engagement locking• KSG 184housing with slide locking• KSG 185housing with engagement and/or screwlocking, integrated codingThese two-shell connector housings are also available inmetallized versions. Together with the ERNI TMC connectors,which have laminated ground contacts, screening is optimized.Versions Numbers of pins 2-rows of 9, 15, 25, 37 and 3-rows of 50 contactsTemperature range -65°...+125°CPermissible humidity Annual average ≤80%, max. 100%Creepage and clearance ≥1,0 mmWorking current 7,5 A max. 5 A max.Test voltage 1250 V rms 1000 V rms Contact resistance ≤2,5 m Ω≤10 m ΩInsulation resistance≥1014ΩShock and vibration proofness No discontinuity at 20 g and 10...2000 HzShock proofness up to 50 gMetal protective collar Tinned steelMR St 4, 1+1 µm Ni, 8±2 µm SNMouldingPBT 30% GVInflammability of the plastic Non flammable as per UL 94 V-0Comperative creepagefigure to CTI 275 / CTI 175 MDIN IEC 112 for PBT Service lifePerformance Level 2 ≥250 mating-cyclesContact force perfemale element0,4 NTMC-male connectors to PerformanceLevels 207 and 201TMC-female connectors to Performance Levels 201TMC-female connectors to Performance Level 207Example of how to orderElectrical and mechanical data023122023123023124023125023126*Dimension tablesPin connectors (P)D-Sub Socket connectors (S)Termination for the versions listed in this data sheetLoe= Solder eyelet tinned (male connector)L= Solder cupTL= Straight solder pin termination for print assemblyLP= Angled solder pin termination for print assembly (with and without guide frame)W= Wire-wrap terminationContact identification (wiring side)9 pins15 pins25 pins37 pins50 pinP S P S P S P S P STMC with manual soldering terminationDimensional drawingsMale connector Female connectorOrdering details004617004620004613004926004615023127023128023129023130023131*004125013522013635004633013844D-SubAssembly detailsTMC with manual solder terminationAssembly cutoutFront assemblyRear assemblyZone of reliable contactTMC with straight dip-solder termination Dimensional drawingsMale connectorFemale connectorDimensional drawings023132023133023019023134023135* 023136023137023138023139023140* 023141023142023143023144023145* 023146023147023148023149023150* 023151023152023153023154023155*003552003553003554003555013920 003634013052003625013702013897 003633013551003626013701013898 003635013550003628013700013892 003636013549003627013699013893Assembly detailsTMC with straight dip-solder terminationPC board hole patterns9 – 37 pin 50 pinSpacer sleeve(available as integrated accessory)PC board Zone of reliablecontact023156023157023158023159023160*013032013033013029013034013641D-SubTMC with straight dip-solder termination (with guide frame)Dimensional drawingsMale connectorFemale connectorOrdering details023166023167023168023169023170*003644004154003643004153013922023171023172023173023174023175*003599013533003622013707013894023181023182023183023184023185*003600013535003623013710013899023186023187023188023189023190*003601013534003624013709013900023176023177023178023**********003598013532003621013708013895D-Sub 023191023192023193023194023195*023196023197023198023199023200023201023202023203023204023205*023206023207023208023209023210023249023250023251023252023253*023279023280023281023282023283 023211023212023213023214023215*023254023255023256023257023258 023216023217023218023219023220*013973434287023259023260023261 023221023222023223023224023225*023262023263023264023265023266 023226023227023228023229023230*003585004225003608023367023268 023284023285023286023287023288*003584013541003464023304023305 023289023290023291023292023293*003583004925003606023306434705 433196023231023232023233023234*433197023049023082023269023270 023235023236023237023238023239*023104023271023272023273023274For further accessories and other combination options please consult ERNI’s local office sales. Assembly detailsTMC with straight dip-solder terminationPC board hole patterns9 – 37 pin 50 pinPC boardZone of reliablecontact013966023240023241023242023243023244023245023246023247023248*023294023295023296023297023298*023299023300023301023302023298*013965023275003605023276004869003581013542013834023277023278003579013014023307004448023308003580023309003603023310023311D-SubSpecial version with solder pitch of 2.84 mm between the rows TMC with angled dip-solder termination (solder pitch 2.84 mm)Dimensional drawingsMale connectorFemale connectorOrdering details about special version with solder pitch of 2.84 mmDue to the wider pitch between the rows, there is more space for conductors on the PC board. The clearance and creepage ages are greater on these versions.PC board hole patterns9 – 37 pin023317023318023319023320023*********TMC with angled dip-solder termination (without guide frame)Dimensional drawingsMale connectorFemale connectorOrdering detailsIntegrated accessories are also available on request for TMC connectors with angled terminals without guide frame.For assembly, an assembly comb is available on request.023322023323023324023325023326*013487013525013624013714013930D-SubAssembly detailsTMC with angled dip-soldered termination without guide framePC board hole patterns9 – 37 pin50 pinPC boardZone of reliable contactPC boardTMC with wire wrap terminations Dimensional drawingsMale connectorFemale connectorOrdering detailsScrew locking accessories (for all TMC standard version connectors)Ordering details434831434832434833434830023327023328023329023330023331*013492013553013632013698013928。
Internal Control
G
Information & Communication
Control activities
Risk Assessment
The and degree of importance. Risks are classified as either inherent or residual. Inherent risks are those that the organization will face unless management takes action to avoid or mitigate them
The primary of a system of internal controls is to reduce risk to an acceptable level. Internal control is a process,led by a firm's board of directorsand management,designed to provide reasonable assurance regarding the effectiveness and efficiency of operations,the reliability of financial reporting,the safeguarding of assets, and the firm's compliance with applicable laws and regulations.When determining internal control policies and procedures,management must weigh the cost of suggested controls against the risks that the policies and procedures are intended to reduce. The controls should be cost beneficial.
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Risk Assessment
Control Activities
10. Selects and develops control activities 11. Selects and develops general controls over technology 12. Deploys through policies and procedures 13. Uses relevant information 14. Communicates internally 15. Communicates externally 16. Conducts ongoing and/or separate evaluations 17. Evaluates and communicates deficiencies
Stakeholders
• Over 700 stakeholders in Framework responded to global survey during 2011 • Over 200 stakeholders publically commented on proposed updates to Framework during first quarter of 2012 • Over 50 stakeholders publically commented on proposed updates in last quarter of 2012
Globalization of markets and operations
Changes and greater complexity in business Demands and complexities in laws, rules, regulations, and standards Expectations for competencies and accountabilities Use of, and reliance on, evolving technologies
– Illustrative Tools for Assessing Effectiveness of a System of Internal Control – Internal Control over External Financial Reporting: A Compendium of Approaches and examples
Enhancements
Updates Context
Broadens Application
Clarifies Requirements
Updated Framework
COSO’s Internal Control–Integrated Framework (2013 Edition)
4
Project timetable
• • •
Transition & Impact Recommended Actions Questions & Comments
1
COSO & Project Overview
2
COSO Overview – Internal Control Publications
1992
2006
2009
2013
• Sets out:
▫ Definition of internal control ▫ Categories of objectives ▫ Components and principles of internal control ▫ Requirements for effectiveness
12
Information & Communication
Monitoring Activities
Update articulatinternal control (continued)
Control Environment
1. The organization demonstrates a commitment to integrity and ethical values. 2. The board of directors demonstrates independence from management and exercises oversight of the development and performance of internal control. 3. Management establishes, with board oversight, structures, reporting lines, and appropriate authorities and responsibilities in the pursuit of objectives. 4. The organization demonstrates a commitment to attract, develop, and retain competent individuals in alignment with objectives.
What is changing...
• Changes in business and operating environments considered • Operations and reporting objectives expanded • Fundamental concepts underlying five components articulated as principles • Additional approaches and examples relevant to operations, compliance, and non-financial reporting objectives added
7
Project deliverable #2 – Internal Control over External Financial Reporting: A Compendium....
• Illustrates approaches and examples of how principles are applied in preparing financial statements • Considers changes in business and operating environments during past two decades
Expectations relating to preventing and detecting fraud
COSO Cube (2013 Edition)
11
Update articulates principles of effective internal control
Control Environment
9
Update expected to increase ease of use and broaden application
What is not changing...
• Core definition of internal control • Three categories of objectives and five components of internal control • Each of the five components of internal control are required for effective internal control • Important role of judgment in designing, implementing and conducting internal control, and in assessing its effectiveness
1. 2. 3. 4. 5. 6. 7. 8. 9. Demonstrates commitment to integrity and ethical values Exercises oversight responsibility Establishes structure, authority and responsibility Demonstrates commitment to competence Enforces accountability Specifies suitable objectives Identifies and analyzes risk Assesses fraud risk Identifies and analyzes significant change
Assess & Survey Stakeholders Design & Build Public Exposure, Assess & Refine Finalize
2010
2011
2012
2013
5
Project participants
COSO Board of Directors PwC Author & Project Leader
Reflect changes in
Expand operations and
reporting objectives
Articulate principles to
facilitate effective internal control
Refresh Objectives
business & operating environments
10
Update considers changes in business and operating environments