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一、美国企业内部控制及风险管理的变迁内部控制的原意是指企业为了达到预定的目标,正确和有效地从事经营活动,在企业内建立和运用的组织体系和程序。内部控制是企业的一项管理手段,注册会计师对内部控制的关注是由于其能减少审计的实质性测试,提高财务报表的信赖性。根据美国“反会计舞弊委员会”(Tready Commssin)下设的COSO委员会1992年和1994年公布的报告书,内部控制的概念包括3个目的和5个构成要素。三个目的是指:(1)提高经营活动的经济效果和效率;(2)提高企业经营活动的守法性;(3)提高企业财务报表的可靠性(可信性)。五项构成要素分别
I. Changes in Internal Control and Risk Management in the United States The original intent of internal control refers to the organizational system and procedures for the establishment and operation of enterprises in the enterprises in order to achieve the scheduled objectives, correctly and effectively manage their business activities and establish their own businesses. Internal control is a management measure of enterprises. The CPA’s concern about internal control is that it can reduce substantive tests of auditing and improve the reliability of financial statements. According to reports issued by the COSO Committee in 1992 and 1994 under the United States “Tread Commssin,” the concept of internal control includes three objectives and five elements. The three objectives are: (1) to improve the economic effect and efficiency of business activities; (2) to enhance the compliance of business operations; and (3) to improve the reliability (credibility) of financial statements of enterprises. Five elements separately