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1992年,COSO 委员会(全美反舞弊性财务报告委员会的发起组织委员会)发布了《内部控制——整体框架》研究报告(以下称为 COSO 内部控制报告),提出了内部控制整体框架(以下称为 COSO 内部控制框架)理论,成为美国现行有关内部控制的规则、法规和法律的基础。2004年,COSO 委员会又发布了《企业风险管理——整体框架》报告,标志着 COSO 风险管理整体框架的产生,该风险管理框架是在COSO 内部控制框架的基础上发展起来的,更加明显地体现了风险管理是内部控制的基础。2007年3月2日,我国财
In 1992, the COSO Committee (Initiation and Organization Committee of the National Anti-Corruption Financial Reporting Committee) released the “Internal Control - Overall Framework” study (hereinafter referred to as the COSO Internal Control Report) and proposed the overall framework for internal control (hereinafter referred to as “ COSO Internal Control Framework) theory, the United States has become the current internal control rules, laws and regulations. In 2004, the COSO Committee released the ”Enterprise Risk Management - Overall Framework" report, which marked the emergence of a COSO risk management framework based on the COSO internal control framework and more clearly reflected Risk management is the foundation of internal control. March 2, 2007, My Country Finance