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

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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。崭新且不断更新的商业模型，对技术的深入应用和依赖，日益繁多的监管要求和检查，全球化

和其他挑战要求每一个组织的部控制体系都能够更加敏捷地适应

不断变化的商业、运营和监管的环境。

An effective system of internal control demands more than rigorous adherence to policies and procedures:it requires the use of judgment. Management and boards of directors1use judgment to determine how much control is enough.Management and other personnel use judgment every day to select,develop,and deploy controls across the entity.Management and internal auditors,among other personnel,apply judgment as they monitor and assess the effectiveness of the system of internal control.

一套有效的部控制体系除了对制度和流程严格遵守外，还要求

判断力。管理层和董事会通过其判断来决定多少控制是充分的。管理

层和其他员工每天通过其判断，在组织选取，推进和实施各类控制。

管理层和部审计师，以及其他的员工，通过其判断来监控和测试

部控制体系的有效性。

The Framework assists management,boards of directors,external stakeholders,and others interacting with the entity in their respective duties regarding internal control without being overly prescriptive.It does so by

1The Framework uses the term“board of directors,”which encompasses the governing body,including board, board of trustees,general partners,owner,or supervisory board.

本框架使用“董事会”一词，泛指治理层，包括：董事会，理事会，一般合伙人，所有者和监事会等。

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providing both understanding of what constitutes a system of internal control and insight into when internal control is being applied effectively.

本框架在部控制方面，对管理层，董事会，外部的利益相关者

和其他与组织产生互动关系的相关方有所帮助，且不会过分死板；而

这有赖于对部控制体系构成要素的理解，有赖于对部控制体系能

够有效实施的时机的洞见。

For management and boards of directors,the Framework provides:

对于管理层和董事会，本框架提供：

●A means to apply internal control to any type of entity,regardless of industry or legal structure,at the levels of entity,operating unit,or function

一套工具，将部控制推广到各类型的组织，无论行业或法律形

式，无论在组织层面，经营单元层面或职能层面；

●A principles-based approach that provides flexibility and allows for judgment in designing,implementing,and conducting internal control—principles that can be applied at the entity,operating,and functional levels

一种原则导向的方法，能够灵活设计，实施和推进部控制，并

留有判断空间——这些原则可在组织层面、运营层面和职能层面应用；

●Requirements for an effective system of internal control by considering

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