coso内部控制模型
The COSO Internal Control Model
The COSO internal control framework was first introduced in 1992, and in 1994 a comprehensive four-section report on internal controls was issued, consisting of an executive summary, a framework, guidance to public companies on reporting on internal controls to third parties, and evaluation tools to help a company comprehensively assess its current control environment.
The COSO framework is relevant to achieving company objectives in three areas:
Operational goals: The framework relates to the effective and efficient usage of all of a company's resources.
Financial reporting goals: The construct gives guidance on the consistent production of reliable financial reports.
Compliance goals: The guidance creates a topology of the company’s compliance requirements as they relate to industry regulations or legal requirements for public entities.
coso内部控制框架提出三大目标，即运营的效率和效果,财务报告的可靠性,以及遵守适用的法律和规章
五大要素
1。控制环境
Control Environment
This element is the foundation of the COSO framework. It sets the overall tone of the organization with regard to the importance of internal controls. Ethical values, leadership resource allocation, staff competence at all levels, the dynamics of authority and responsibility within the organization, and management philosophy are all parts of this critical component.
In a sense, the control environment is the most difficult component to quantify, because much of it relates to the overall culture of the organization. But there are a number of clear goals that an organization can work toward to ensure that the framework rests on a foundation exemplifying market leadership.
Board and leadership involvement is the most crucial element in an organization seeking market leadership. As the board and leadership set expectations and measure progress against them, business units or department heads begin to assign internal controls the priority they require. The specific strategies that can be employed to move to a market-leader position within an industry include the following:
spring framework表达式assign
∙ Conveying the importance of ethical values道德价值 by setting an example and “walking the talk.” This includes relating stories of integrity and ethical values through presentations, newsletter stories, and any other means of getting the message to everyone that these values are important to the organization. Public companies are now required to have a code of conduct for the board under the requirements laid out by SOX. Nonprofits and priva
te companies can also benefit from a code of conduct. The organization cannot tolerate violations of this standard. There are financial benefits to this approach as well. One research study performed by the Institute of Business Ethics (“Does Business Ethics Pay?,” April 2003) found that companies displaying a clear commitment to ethical conduct consistently outperform companies that do not display ethical conduct.
∙ Developing clear organizational guidelines relating to responsibility and authority with accountability checks is another clear hallmark of an market leader. Within the organization, leadership typically follows a distributed model, with individuals understanding the overall organizational goals and how the goals of their department or business unit relate to them. Individuals should also understand their responsibilities and the limit of their authority to ensure that the goals of the organization are achieved. When a leadership culture like this is achieved, the whole organization is focused on organizational objectives and committed to the maintenance of the control structure. A guiding coalition of leadership members believing in the need for change is one of the first steps typically taken by organizations that successfully make culture shifts, but changes will take effect slowly a
nd steadily over time.
∙ Embedding the internal control framework within the organizational culture将内部控制框架融入企业文化. Management must clearly define roles and responsibilities for internal controls, including responsibility for the defining, documenting, testing, and monitoring of controls and the remediating of problems. The organization must incorporate these responsibilities into the responsible individuals’ performance management goals.
∙ The internal controls environment is no longer viewed as separate from the operating component of the business; controls are embedded in processes from the beginning. 内部控制环境不再独立于企业经营要素，要从一开始就执行This approach lowers the risk of inadequate controls and ensures that the control structure is in place from the outset of a process’s planning and launch.
∙ Supporting human resources policies and practices that provide clear corporate career paths. Human resources management plays a key role in ensuring that individuals are hired with the needed financial competencies and that career growth supports an increased
level of financial reporting competencies.对人力资源/人才的要求

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