coso资料内部控制模型介绍(英文版)

coso内部控制模型

The COSO Internal Control Model

The COSO internal control framework was first introduced in 1992, and in 1994 a comprehensive four-section report on internal controls was issued, con sisting of an executive summary, a framework, guidance to public companies o n reporting on internal controls to third parties, and evaluation tools to help a company comprehensively assess its current control environment.

The COSO framework is relevant to achieving company objectives in three areas:

Operational goals: The framework relates to the effective and efficient usag e of all of a company's resources.

Financial reporting goals: The construct gives guidance on the consistent pr oduction of reliable financial reports.

Compliance g oals: The guidance creates a topology of the company’s compl iance requirements as they relate to industry regulations or legal requirements f or public entities.

coso内部控制框架提出三大目标，即运营的效率和效果,财务报告的可靠性,以及遵守适用的法律和规章

五大要素

1。控制环境

Control Environment

This element is the foundation of the COSO framework. It sets the overall tone of the organization with regard to the importance of internal controls. Et hical values, leadership resource allocation, staff competence at all levels, the d ynamics of authority and responsibility within the organization, and managemen t philosophy are all parts of this critical component.

In a sense, the control environment is the most difficult component to quan tify, because much of it relates to the overall culture of the organization. But t here are a number of clear goals that an organization can work toward to ensu re that the framework rests on a foundation exemplifying market leadership.

Board and leadership involvement is the most crucial element in an organiz ation seeking market leadership. As the board and leadership set expectations a nd measure progress against them, business units or department heads begin to assign internal controls the priority they require. The specific strategies that c an be employed to move to a market-leader position within an industry include the following:

•Conveying the importance of ethical values道德价值by setting an exam ple and “walking the talk.” This includes relating stories of integrity and ethica l values through presentations, newsletter stories, and any other means of gettin g the message to everyone that these values are important to the organization. Public companies are now required to have a code of conduct for the board u nder the requirements laid out by SOX. Nonprofits and private companies can also benefit from a code of conduct. The organization cannot tolerate violations of this standard. There are financial benefits to this approach as well. One re search study performed by the Institute of Business Ethics (“Does Business Eth ics Pay?,” April 2003) found that companies displaying a clear commitment to ethical conduct consistently outperform companies that do not display ethical conduct.

•Developing clear organizational guidelines relating to responsibility and a uthority with accountability checks is another clear hallmark of an market lead er. Within the organization, leadership typically follows a distributed model, wi th individuals understanding the overall organizational goals and how the goals of their department or business unit relate to them. Individuals should also un derstand their responsibilities and the limit of their authority to ensure that the goals of the organization are achieved. When a leadership culture like this is achieved, the whole organization is focused on organizational objectives and co mmitted to the maintenance of the control structure. A guiding coalition of lea dership members believing in the need for change is one of the first steps typi