COSO《内部控制-整合框架.》执行纲要2013版(中英文对照-).doc
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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 andimprove performance. COSOs Internal ControlIntegrated Framework(Framework) enables organizations to effectively and efficiently developsystems of internal con
2、trol that adapt to changing business and operatingenvironments, mitigate risks to acceptable levels, and support sound decisionmaking 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 implement
3、ing an effective system of internal control can bechallenging; operating that system effectively and efficiently every day canbe daunting. New and rapidly changing business models, greater use anddependence on technology, increasing regulatory requirements and scrutiny,globalization, and other chall
4、enges demand any system of internal control tobe 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 system of internal c
5、ontrol demands more than rigorousadherence to policies and procedures: it requires the use of judgment.Management and boards of directors1 use judgment to determine how muchcontrol is enough. Management and other personnel use judgment every dayto select, develop, and deploy controls across the enti
6、ty. Management andinternal auditors, among other personnel, apply judgment as they monitorand 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。TheFrameworkassist
7、smanagement,boardsofdirectors,externalstakeholders, and others interacting with the entity in their respective dutiesregarding internal control without being overly prescriptive. It does so by1 The Framework uses the term “board of directors,” which encompasses the governing body, including board,bo
8、ard 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
9、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 ofindustry or legal structure, at the levels of entity, operating unit, or function一套工具,将内部控制推
10、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-based approach that provides flexibility and allows forjudgmentindesigning,implementing,andconductinginternalcontrolprinciples that can be applied at the entity, 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,并留有判断空间这些原则可在组织层面、运营层面和职能层面应
11、用;Requirements for an effective system of internal control by considering第 3 页how components and principles are present and functioning and howcomponents 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 manageappropriate respons
12、es to risks within acceptable levels and with a greaterfocus 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 opportunity to expand the application of internal control beyondfinancial reporting to other forms of reporting, operations, and complianceobjectives一个机会,将基于财务报告的内部
13、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 inefficientcontrols that provide minimal value in reducing risks to the achievement ofthe 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 stakeholders of an entity and others that interact with theentit
14、y, 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 directors oversight 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;Greater confidence in the organizations abilit
15、y to identify, analyze, andrespond 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;Greater understanding of the requirement of an effective system ofinternal control更了解有效的内部控制体系的具体要求;Greater understanding that through the use of judgment, managementmay
16、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 integratedprocess. The Framework applies to all entities: large, mid-size, small,for-profit and not-for-profit, and government bodies. However,
17、eachorganization may choose to implement internal control differently. For第 5 页instance, a smaller entitys system of internal control may be less formal andless structured, yet still have effective internal control.内部控制不是一个按部就班的过程而是一个动态和整合的过程。本框架可以适用于各类型的组织:大型,中型或小型;盈利,非盈利或政府机构。然而,每个组织都可以有权选择,实施不同的内
18、部控制。例如,一个小型组织的内控体系可以不那么正式和结构清晰,但仍保持有效。The remainder of this Executive Summary provides an overview ofinternal control, including a definition, categories of objective, descriptionof the requisite components and associated principles, and requirement of aneffective system of internal control. It also
19、 includes a discussion oflimitationsthe reasons why no system of internal control can be perfect.Finally, it offers considerations on how various parties may use theFramework.以下,本文将对内部控制提供总览,包括定义,各类别的目标,必要要素和相关原则的描述,以及对一个有效内部控制体系的要求。本文也将讨论内部控制的局限性为什么没有一个内部控制体系是完美的。第 6 页Defining Internal Control定义内部控
20、制Internal control is defined as follows:内部控制定义如下:Internal control is a process, effected by an entitys board ofdirectors, management, and other personnel, designed toprovide reasonable assurance regarding the achievement ofobjectives relating to operations, reporting, and compliance.内部控制是一套流程,受组织的董事
21、会,管理层和其他员工所影响,被设计并用来为组织提供合理保证,使其实现运营,报告和遵循目 标。This definition reflects certain fundamental concepts. Internal control is:以上定义体现了一些基础概念。内部控制是:Geared to the achievement of objectives in one or morecategoriesoperations, reporting, and compliance使组织实现多个种类的目标,如运营,报告和遵循;A process consisting of ongoing tas
22、ks and activitiesa means to an end,not an end in itself一个持续不断的过程,包括各种任务和活动一个达到目的的手段,而非目的本身;第 7 页Effected by peoplenot merely about policy and procedure manuals,systems, and forms, but about people and the actions they take at every levelof an organization to affect internal control受人的影响不仅仅是制度和流程手册,体
23、系和表单,而是组织各个层级的人和他们所采取的行动;Able to provide reasonable assurancebut not absolute assurance, to anentitys senior management and board of directors可以向组织的高级管理层和董事会提供合理保证 而非绝对保证;Adaptable to the entity structureflexible in application for the entireentity or for a particular subsidiary, division, operating
24、 unit, or businessprocess可以适应组织的结构可灵活应用于整个组织或一个分支机构,业务部,运营单元或业务流程。This definition is intentionally broad. It captures important concepts that arefundamental to how organizations design, implement, and conduct internalcontrol, providing a basis for application across organizations that operate indiff
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