《新内部控制——整合框架（2013中文版）》由会员分享，可在线阅读，更多相关《新内部控制——整合框架（2013中文版）（27页珍藏版）》请在金锄头文库上搜索。
1、COSO 内部控制整合框架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 and sustain and improve performance. COSOs Internal ControlIntegrated Framework (Framework) enables organizations to effectively and efficiently develop sy
2、stems 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。
3、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, glo
4、balization, and other challenges demand any system of internal control to be agile in adapting to changes in business, operating and regulatory 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 effec
5、tive system of internal control demands more than rigorous adherence to policies and procedures: it requires the use of judgment. Management and boards of directors The Framework uses the term “board of directors,” which encompasses the governing body, including board, board of trustees, general par
6、tners, 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。 use 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 person
7、nel, apply judgment as they monitor and assess the 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的有效性。The Framework assists management, boards of directors, external stakehol
8、ders, and others interacting with the entity in their respective duties regarding internal control without being overly prescriptive. It does so by 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：l A means to apply internal control to any type of entity, regardless of industry or legal structure, at the levels of entity,
10、operating 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；l A principles-based approach that provides flexibility and allows for judgment in designing, implementing, and conducting internal controlprinciples that can be applied at the entity, operating, and functional levels一种原则导向
11、的方法，能够灵活设计，实施和推进内部控制，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；l Requirements for an effective system of internal control by considering how components and principles are present and functioning and how components 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；l A means to identify and analyze r
12、isks, and to develop and manage 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；l An opportunity to expand the application of internal control beyond financial reporting to other forms of reporti
13、ng, operations, and compliance objectives 一个机会，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；l An opportunity to eliminate ineffective, redundant, or inefficient controls that provide minimal value in reducing risks to the achievement of the entitys objectives 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 st
14、akeholders of an entity and others that interact with the entity, application of this Framework provides: 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：l Greater confidence in the board of directors oversight of internal control systems 对于董事会针对内部控制的监管更有信心；l Greater confidence regarding the achievement of entity obje
15、ctives 对于组织实现目标更有信心；l Greater confidence in the organizations ability to identify, analyze, and respond to risk and changes in the business and operating environments 对组织识别，分析和应对来自商业与运营环境风险与变化的能力更有信心；l Greater understanding of the requirement of an effective system of internal control 更了解有效的内部控制体系的具
16、体要求；l Greater understanding that through the use of judgment, management may be able to eliminate ineffective, redundant, or inefficient controls 更了解管理层如何通过其判断清理那些无效，冗余和低效的控制。Internal control is not a serial process but a dynamic and integrated process. The Framework applies to all entities: large, mid-size, small, for-profit and not-for-profit, and government bodies. However, each org
