coso内部控制模型

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

goals:

The

guidance

creates

a

top

ology

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

cally

taken

by

organizations

that

successfully

make

culture

shifts,

but

changes

will

take

effect

slowly

and

steadily

over

time.

?

Embedding

the

internal

control

framework

within

the

organizational

cultu

< br>re

将内部控制框架融入企业文化

.

Management

must

clearly

define

roles

and

res

ponsibilities

for

internal

controls,

including

responsibility

for

the

defining,

docu

menting,

testing,

and

monitoring

of

controls

and

the

remediating

of

problems.

The

organization

must

incorporate

these

responsibilities

into

the

responsible

indi

viduals’

performance

management

goals.

?

The

internal

controls

environment

is

no

longer

viewed

as

separate

from

the

operating

component

of

the

business;

controls

are

embedded

in

processes

fr

om

the

beginning.

内部 控制环境不再独立于企业经营要素，

要从一开始就执行

T

his

approach

lowers

the

risk

of

inadequate

controls

and

ensures

that

the

control

structure

is

in

place

from

the

outset

of

a

process’s

planning

and

launch.

?

Supporting

human

resources

policies

and

practices

that

provide

clear

cor

porate

career

paths.

Human

resources

management

plays

a

key

role

in

ensuring

that

individuals

are

hired

with

the

needed

financial

competencies

and

that

care

er

growth

supports

an

increased

level

of

financial

reporting

competencies.