论文部分内容阅读
任何企业的内部控制活动都存在于一定的控制环境之中,控制环境的好坏将直接影响到企业内部控制的贯彻执行以及经营目标和整体战略目标的实现。1992年,美国COSO委员会在《内部控制——整体框架》中提出内部控制整体框架包括五大要素,即控制环境、风险评估、控制活动、信息与沟通、监督。报告认为,控制环境塑造企业文化,影响企业员工的控制意识,提供纪律与架构,是所有其他内部控制组成要素的基础,并指出控制环境
Any enterprise’s internal control activities exist in a certain control environment, the quality of the control environment will directly affect the implementation of internal control and business objectives and the overall strategic objectives. In 1992, the US COSO Committee proposed in the “Internal Control - Overall Framework” that the overall framework of internal control includes five elements: control environment, risk assessment, control activities, information and communication, and supervision. The report argues that the control environment shaping the corporate culture, influencing the employee’s awareness of control and providing discipline and structure are the foundations of all other components of internal control and point out that the control environment