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1、,.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. COSOsInternal Control Integrated Framework (Framework) enables organizations to effectively and efficiently develop systems of interna
2、l 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 im
3、plementing 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
4、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。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内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 syst
5、em of internal control demands more than rigorous adherence to policies and procedures: it requires the use of judgment. Management and boards of directors 1 use judgment to determine how much control is enough. Management and other personnel use judgment every day to select, develop, and deploy con
6、trols across the entity . Management and internal auditors, among other personnel, apply judgment as they monitor and assessthe effectiveness of the system of internal control.一套有效的内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，在组织内选取，推进和实施各类控制。管理层和内部审计师，以及其他的员工，通过其判断来监控和测试内部控制体系
7、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 by1The Framework uses the term“ boardof directors, which” encompasses the gove
8、rning 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。第 2 页;.,.providing both understanding of what constitutes a system of internal controland insight into when internal control is being applied effectively .本框架在内部
9、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；而这有赖于对内部控制体系构成要素的理解，有赖于对内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, o
10、perating unit, or function一套工具，将内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-basedapproachthatprovidesflexibilityand allowsforjudgmentindesigning,implementing,andconductinginternalcontrol principlesthatcanbeappliedattheentity ,operating,andfunctional levels一种原则导向的方法，能够灵活设计，实施和推进内部控制，并留有判
11、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 effectivesystem of internalcontrol by considering第 3 页;.,.howcomponentsandprinciplesarepresentandfunctioningandhowcomponents operate together一些要求，具体阐述有效的内部控制体系的要素和原则是如何存在和发挥作用，如何在一起产生协调作用；A means to identify and analyze risks, and to develop and manage
12、appropriate responses to risks within acceptable levels and with a greater focus on anti-fraud measures一套工具，识别和分析风险，开发和管理合适的风险应对措施将风险控制在可接受的水平，且更关注反舞弊措施；An opportunityto expand theapplicationof internalcontrolbeyondfinancialreportingto other forms of reporting,operations,and complianceobjectives一个机会
13、，将基于财务报告的内部控制扩大应用范围，满足各种其他的报告、运营和遵循目标；An opportunity to eliminate ineffective, redundant, or inefficient controls that provide minimal value in reducing risks to the achievement of the entity sobjectives一个机会，清理那些在降低风险方面价值不大的无效，冗余和低效的控制。For external stakeholders of an entity and others that interact with the entity, application of this Framework provides:第 4 页;.,.对于外部利益相关者和组织的其他相关方，本框架的应用可使其：Greater confidence in the board of directorsoversight of internal controlsystems对于董事会针对内部控制的监管更有信心；Greater confidence regarding the achievement of entity objectives对于组织实现目标更有信心；Great
