内部控制指导不仅仅是一个小问题【外文翻译】.doc

1、1外文文献翻译译文原文INTERNALCONTROLGUIDANCENOTJUSTASMALLMATTERCOSOSLATESTGUIDANCEONCONTROLSFORSMALLERBUSINESSESFITSALLORGANIZATIONSMANAGERSOFSMALLERBUSINESSESNEEDTODESIGNANDIMPLEMENTANEFFECTIVESYSTEMOFINTERNALCONTROLOVERFINANCIALREPORTINGINACOSTBENEFICIALWAYTOHELPACHIEVETHIS,THECOMMITTEEOFSPONSORINGORGANIZAT

2、IONSOFTHETREADWAYCOMMISSIONCOSOHASPROVIDEDGUIDANCETOSMALLERBUSINESSESINITSPUBLICATIONINTERNALCONTROLOVERFINANCIALREPORTINGGUIDANCEFORSMALLERPUBLICCOMPANIESWWWCOSOORGTHEGUIDANCEENCOURAGESCPASTOWORKWITHORGANIZATIONSTOIMPLEMENTCONTROLSTHATAREFUNDAMENTALBUILDINGBLOCKSTOSUCCESSEFFECTIVEINTERNALCONTROLOVE

3、RFINANCIALREPORTING,INCLUDINGMANAGEMENTSUNDERSTANDING,DESIGN,IMPLEMENTATIONANDMONITORING,SHOULDBEVIEWEDASANIMPORTANTBUSINESSFUNCTIONOFTENLOSTINTBEDEBATEOVERTHECOSTSASSOCIATEDWITHSARBANESOXLEYSECTION404ISTBESIGNIFICANTNUMBEROFSMALLERBUSINESSESTHATFAIL,OFTENBECAUSETHEYDONOTHAVEGOODBUSINESSPLANSORDONOT

4、IDENTIFYANDCONTROLRISKSRESEARCHSHOWSTHATASTRONGCOMMITMENTTOINTERNALCONTROLISAMATTEROFCOMPANYPRIORITYNOTAMATTEROFRESOURCESTHISGUIDANCEWILLHELPCPASININDUSTRYANDINPUBLICPRACTICECPASINMANAGEMENTWILLFINDITUSEFULINIMPLEMENTINGANDEVALUATINGINTERNALCONTROL,CPASINPUBLICPRACTICEWILLFINDITUSEFULINASSESSINGINTE

5、RNALCONTROLOVERFINANCIALREPORTINGANDIDENTIFYINGTHETYPESOFCONTROLSTYPICALLYFOUNDINSMALLERBUSINESSESREPORTEDINTERNALCONTROLDEFICIENCIESWENTDOWNINTHESECONDYEAROFCOMPLIANCEWITHSORBANESOXTEVSECTION404BYACCELERATEDFILERSIN2005,154OFREPORTINGCOMPANIESHADMATERIALWEAKNESSESOFINTERNALCONTROLINTHEFIRSTQUARTERO

6、F2006,THATDROPPEDTO56THEGUIDANCEISDRAWNFROMTHE1992COSOINTERNALCONTROLINTEGRATEDFRAMEWORKLCFRAMEWORK,WHICHITCLARIFIESBUTDOESNOTEXTENDORREPLACEFOCUSINGONTHECHALLENGESFACEDBYSMALLERBUSINESSES,THEGUIDANCEEXPLICITLYADDRESSESISSUESRELATEDTO2SEGREGATINGACCOUNTINGDUTIESDEVELOPINGEFFECTIVEBOARDSANDAUDITCOMMI

7、TTEESMANAGINGWITHWIDERSPANSOFCONTROLIMPLEMENTINGSOUNDINFORMATIONTECHNOLOGYCONTROLSDOCUMENTINGTHEDESIGNANDOPERATIONOFCONTROLSTHEGUIDANCECOMPRISESTHREEVOLUMES,EACHWITHADISTINCTPURPOSEVOLUME1FEATURESAHIGHLEVELEXECUTIVESUMMARYINTENDEDFORTOPMANAGEMENTANDBOARDSVOLUME2PRESENTSPRACTICALGUIDANCEWITHREALLIFEE

8、XAMPLESDRAWNFROMSMALLERBUSINESSESVOLUME3PROVIDESEVALUATIONTOOLSTOHELPMANAGEMENTIMPLEMENTANDEVALUATEINTERNALCONTROLOVERFINANCIALREPORTING。ACONTINUOUS,INTEGRATEDPROCESSMAINTAININGEFFECTIVEINTERNALCONTROLISNOTSTATICORGANIZATIONSHAVETOEXPECTTHATCONTROLSWILLCHANGEOVERTIMEASRISKSANDPROCESSESCHANGETHEGUIDA

9、NCERECOGNIZESTHATANORGANIZATIONSHOULDHAVEPROCESSESTOUPDATEITSIDENTIFICATIONANDASSESSMENTOFRISKSASWELLASTOMONITORTHECONTINUINGEFFECTIVENESSOFITSINTERNALCONTROLSYSTEMSEE“SECTION404FORSMALLCAPS,“JOJA,MARO6,PAGE67THEGUIDANCEISORIENTEDTOWARDOBJECTIVESANDPRINCIPLESTHEFUNDAMENTALPRINCIPLESAREDERIVEDFROMTHE

10、FIVECOSOCOMPONENTSRISKASSESSMENT,CONTROLENVIRONMENT,CONTROLACTIVITIES,INFORMATIONANDCOMMUNICATION,ANDMONITORINGEACHOFTHEPRINCIPLESISFURTHERDESCRIBEDWITHKEYATTRIBUTESTHATGUIDEORGANIZATIONSINSELECTINGTHEOPTIMALCONTROLAPPROACH3INTHISGUIDANCE,THETRADITIONALDEPICTIONOFTHEINTERNALCONTROLFRAMEWORK,USUALLYS

11、HOWNANDREFERREDTOASTHE“COSOCUBE,“ISSUPPLEMENTEDWITHADIAGRAMTHATILLUSTRATESTHELOGICALRELATIONSHIPOFTHECONTROLFRAMEWORK,STARTINGWITHMANAGEMENTSOBJECTIVESTHELOGICALINTERRELATIONSHIPOFTHECOSOCOMPONENTSSHOULDHELPALLCOMPANIESPLANTHEIRAPPROACHESTOEVALUATINGANDUPDATINGCONTROLSINUNDERSTANDINGTHISRELATIONSHIP

12、OFCONTROLSANDINTERNALCONTROLCOMPONENTS,COSORECOGNIZESASYSTEMATICPROCESSWHEREBYANORGANIZATIONSPECIFIESITSFINANCIALREPORTINGOBJECTIVESPOSSIBLYINFLUENCEDBYREGULATORYREQUIREMENTSIDENTIFIESANDASSESSESTHERISKSTHATMAYPREVENTITFROMACHIEVINGTHEDESIREDOBJECTIVESEXAMPLESOFTHERISKSINCLUDEMANAGEMENTOVERRIDE,INAD

13、EQUATETRANSACTIONPROCESSINGANDINAPPROPRIATEACCRUALSDESIGNSANDIMPLEMENTSACONTROLENVIRONMENTTHATSETSTHETONEFORTHEORGANIZATIONANDITSCOMMITMENTTOFINANCIALCOMPETENCIESTOMITIGATERISKDESIGNSANDIMPLEMENTSCONTROLACTIVITIESINCLUDINGAUTHORIZATIONS,COMPLETENESSTESTSANDRECONCILIATIONSTOFURTHERMITIGATERISKSEXECUT

14、IVESUMMARYINITSMOSTRECENTGUIDANCEFORCOMPLIANCEWITHSARBANESOXLEYSECTION404REQUIREMENTSFORSMALLERENTITIES,THECOMMITTEEOFSPONSORINGORGANIZATIONSOFTHETREADWAYCOMMISSIONCCSOHASPROVIDEDPRINCIPLESANDEXAMPLESOFEFFECTIVEINTERNALCONTROLTITLEDINTERNALCONTROLOVERFINANCIALREPORTINGGUIDANCEFORSMALLERPUBLICCOMPANI

15、ES,THEGUIDANCEEMPHASIZESTHEBUSINESSFUNCTIONANDCOSTEFFECTIVENESSOFINTERNALCONTROLALTHOUGHTHEGUIDANCEISSPECIFICALLYTAILOREDTOSMALLERPUBLICCOMPANIES,ITCANBEAPPLIEDTOALLORGANIZATIONSFIVECOMPONENTSOFCOSOSCONTROLFRAMEWORKMAYBEVIEWEDASBOTHFUNDAMENTALPRINCIPLESANDANAIDTOPLANNING,EVALUATINGANDUPDATINGCONTROL

16、STHEYARERISKASSESSMENT,CONTROLENVIRONMENT,CONTROLACTIVITIES,INFORMTTIONANDCOMMUNICATION,ANDMONITORINGMANAGEMENTCANMONITORCONTROLSMOSTEFFICIENTLYBYINTEGRATINGMONITORING4ACTIVITYINTOFINANCIALREPORTINGPROCESSESPRINCIPLESOFEFFECTIVEINTERNALCONTROLSHOULDNOTBECONSIDEREDACHECKLISTBUTSHOULDBEIMPLEMENTEDINAC

17、CORDANCEWITHMANAGERSJUDGMENT,WITHAFORMALITYOFSTRUCTUREAPPROPRIATETOTHESIZEOFTHEORGANIZATIONDEVELOPSANEFFECTIVEINFORMATIONANDCOMMUNICATIONPROCESSTHATENABLESRELEVANTPARTIESTOUNDERSTANDTHEIRCONTROLRESPONSIBILITIESANDENSURESMANAGEMENTRECEIVESTIMELYANDRELEVANTREPORTSTHATFACILITATEEFFECTIVEINVESTIGATIONAN

18、DDECISIONMAKINGMONITORSTHEEFFECTIVENESSOFITSINTERNALCONTROLSYSTEMTHEOBJECTIVEOFINTERNALCONTROLOVERFINANCIALREPORTINGISTOACHIEVERELIABLEFINANCIALREPORTINGMANAGEMENTSANNUALASSESSMENTOFINTERNALCONTROLEFFECTIVENESSSHOULDBEBASEDINLARGEPARTONTHEMONITORINGOFCONTROLEFFECTIVENESSTHATMONITORINGSHOULDALSOINCOR

19、PORATEASYSTEMATICPROCESSTOIDENTIFYEMERGINGRISKSOFMISSTATEMENT,SOTHATTHEDESIGNOFTHEINTERNALCONTROLSYSTEMISCONTINUOUSLYIMPROVEDTOMITIGATENEWRISKSMANAGEMENTASSESSMENTOFINTERNALCONTROLMANYBUSINESSESHAVEVIEWEDTHEASSESSMENTOFINTERNALCONTROLOVERFINANCIALREPORTINGASASEPARATETASKFROMMANAGINGTHEIRDAYTODAYACTI

20、VITIESBYALLOWINGTHESETWOAREASTOCONVERGE,MANAGEMENTWILLATTAINGREATEREFFICIENCIES,THISMAYOCCURTHROUGHGREATERRELIANCEONMONITORINGACTIVITIESWITHINACOMPANYORTHROUGHTHEREENGINEERINGOFCURRENTPROCESSESMANAGEMENTCANOBTAINSIGNIFICANTEFFICIENCIESIFITINTEGRATESMONITORINGACTIVITIESACROSSITSFINANCIALREPORTINGPROC

21、ESSESRATHERTHANTHINKINGOFITSSECTION404ASSESSMENTASASEPARATEPROCESSONTOPOFTHEICFRAMEWORKTHISMAYPROVIDEMANAGEMENTWITHSUFFICIENTASSESSMENTEVIDENCEOFWHETHERITSSYSTEMOFINTEMALCONTROLISEFFECTIVEOVERTIMETHECOSOBOARDANDSUPPORTINGTASKFORCEREVIEWEDNUMEROUSSMALLERCOMPANIES,BOTHPUBLICANDNONPUBLICFOREXAMPLESOFGO

22、ODINTERNALCONTROLTHATREVIEWUNDERSCOREDAFUNDAMENTALCOSOVIEWPOINTTHATMANAGEMENTJUDGMENTISIMPORTANTMANAGEMENTSHOULDBEEMPOWEREDTOCHOOSETHEBESTSETOFCONTROLSBECAUSEITISINTHEBESTPOSITIONTODECIDEANDBECAUSECONTROLNEEDSWILLCHANGEOVER5TIMETHEGUIDANCEIDENTIFIESTHREEFACTORSTOCONSIDERWHENCHOOSINGACONTROLINSHOULDR

23、EDUCERISKTOANACCEPTABLELEVELBECOSTEFFECTIVECONTRIBUTETOTHEEFFECTIVENESSOFONEORMOREOFTHEFIVECOMPONENTSOFEFFECTIVEINTERNALCONTROLINTHECOSOINTERNALCONTROLINTEGRATEDFRAMEWORKVOLUME3OFTHEGUIDANCEINCLUDESTEMPLATESFORAPPROACHINGTHECONTROLDECISIONMANYAREPRESENTEDINAQUESTIONNAIREFORMANDAREBASEDONTHEFUNDAMENT

24、ALPRINCIPLESOFCONTROLDISCUSSEDINVOLUME2THETEMPLATESAREAVAILABLE,WITHTHEPURCHASEOFTHEGUIDANCE,ASADOWNLOADINMICROSOFTWORD,SOTHEYCANBETAILOREDTOEACHORGANIZATIONPRINCIPLESOFEFFECTIVECONTROLTHEGUIDANCESHOULDASSISTBOTHMANAGEMENTANDITSAUDITORSTOMOVEAWAYFROMA“CHECKTHEBOX“APPROACHTOONETHATFOCUSESONACCOMPLISH

25、INGTHEORGANIZATIONSOBJECTIVESTHEGUIDANCEINCLUDES20FUNDAMENTALPRINCIPLESOFINTERNALCONTROLDIRECTLYFROMTHEFRAMEWORKANDRELATEDTOEACHOFTHEFIVECOSOINTERNALCONTROLCOMPONENTSSEEACCOMPANYINGLISTTHEGUIDANCEINCLUDESATTRIBUTESASSOCIATEDWITHEACHPRINCIPLEALTHOUGHITDRAWSEXAMPLESFORSMALLERBUSINESSES,THEPRINCIPLESAP

26、PLYTOALLORGANIZATIONSLARGEORSMALL,PUBLICORNOTPUBLIC,GOVERNMENTANDNOTFORPROFITTHESE20PRINCIPLESSHOULDNOTBEVIEWEDASACHECKLISTFORDESIGNINGANDACHIEVINGEFFECTIVEINTERNALCONTROLEFFECTIVEINTERNALCONTROLSTILLDEPENDSONHAVINGTHEFIVEINTERNALCONTROLCOMPONENTSINPLACEANDOPERATINGEFFECTIVELY,SUCHTHATACOMPANYHASREA

27、SONABLENOTABSOLUTEASSURANCETHATITWILLPREVENTORDETECTMATERIALMISSTATEMENTSINATIMELYMANNERRATHER,COSOVIEWSEACHPRINCIPLEASESSENTIALTOEFFECTIVEIMPLEMENTATIONOFTHERELATEDINTERNALCONTROLCOMPONENTTHESEATTRIBUTESFURTHERGUIDECONTROLSELECTIONBYMAKINGTHEEXPECTEDCHARACTERISTICSOFCONTROLMORESPECIFICFOREXAMPLE,TH

28、E6GUIDANCEPRESENTSTHREEATTRIBUTESASSOCIATEDWITHTHEPRINCIPLERELATEDTOINTEGRITYANDETHICALVALUESTOACHIEVEAHIGHLEVELOFETHICALBEHAVIOR,THEORGANIZATIONSHOULDARTICULATEVALUESINACLEARSTATEMENTOFETHICALVALUESUNDERSTOODBYPERSONNELATALLLEVELSOFTHEORGANIZATIONMONITORADHERENCETOPRINCIPLESOFSOUNDINTEGRITYANDETHIC

29、ALVALUESADDRESSDEVIATIONFROMSOUNDINTEGRITYANDETHICALVALUESPROMPTLYANDAPPROPRIATELYTHESEATTRIBUTES,ASWELLASALLOTHERPRINCIPLESANDATTRIBUTESINCLUDEDINTHEGUIDANCE,REQUIREJUDGMENTSASTOTHEMOSTEFFECTIVEWAYTOIMPLEMENTTHECONTROLSTHUS,THECONTROLPRINCIPLESANDATTRIBUTESAREDESIGNEDTOBESCALABLELESSFORMALFORSMALLE

30、RORGANIZATIONSANDMOREFORMALFORLARGERORGANIZATIONS,WHERECOMMUNICATIONISMOREINDIRECTCOSOPROJECTCOSOHASUNDERTAKENAPROJECTTOIDENTIFYPRACTICAL,COSTEFFECTIVEAPPROACHESORGANIZATIONSMAYUSETOMONITORTHEIRCONTROLSMOREDETAILCANBEOBTAINEDATWWWCOSOORGCOSOEXPECTSTOISSUEAWHITEPAPERINEARLY2007THATBETTERARTICULATESTH

31、EMONITORINGCOMPONENTOFINTERNALCONTROLOVERFINANCIALREPORTINGTHEPROJECTWILLALSOIDENTIFYBESTPRACTICESTHATCOMPANIESAREUSINGORCANUSETODEVELOPBETTERMONITORINGOFTHEIRINTERNALCONTROLEFFECTIVENESSINADDITION,THEPROJECTWILLRELATETHEMONITORINGCOMPONENTOFTHEICFRAMEWORKTOMANAGEMENTSANNUALASSESSMENTANDREPORTSONINT

32、ERNALCONTROLTHEIMPORTANCEOFDOCUMENTATIONMANYCOMPANYOFFICIALSWOULDPREFERTOLETCONTROLSOPERATEWITHOUTHAVINGTODOCUMENTTHEMUNFORTUNATELYINADEQUATEDOCUMENTATIONISONEREASONMANYCOMPANIESARESURPRISEDTOFINDOUTTHEIRSYSTEMOFINTERNALCONTROLSISNOTEFFECTIVELYDESIGNEDORIMPLEMENTEDDOCUMENTATIONPROVIDESGUIDANCEFORIMP

33、LEMENTINGCONTROLS,CANSERVEASABASISFORTRAININGNEWPERSONNELINIMPLEMENTINGTHEMANDPROVIDESGUIDANCETHEYHAVEOPERATEDEFFECTIVELYALLCONTROLSANDTHEIROPERATIONNEEDSOMEDOCUMENTATIONWHENMANAGEMENTANDAUDITORSMUSTATTESTTOINTERNALCONTROLEFFECTIVENESS,7DOCUMENTATIONMUSTBEMOREFORMALITISNOTPOSSIBLESIMPLYTORELYONASTAT

34、EMENTTHATMANAGEMENTPERFORMEDTHECONTROLWHENPARTIESHAVETOATTESTTOTHECONTROL,THEREMUSTBESOMEEVIDENCEITWASWORKINGEFFECTIVELYIMPLICATIONSFORCPASASEXTERNALAUDITORSTHECOSOREPORTWILLHAVEASIGNIFICANTIMPACTONTHEINCREASINGROLEANDRESPONSIBILITIESOFINTERNALAUDITORS,ESPECIALLYTHEIRINVOLVEMENTSWITHTHEENTITYSINTERN

35、ALCONTROLSYSTEMTHISGUIDANCEWILLBEUSEFULFOREXTERNALAUDITORSINASSESSINGTHEEFFECTIVENESSOFINTERNALCONTROLOVERFINANCIALREPORTINGTHEGUIDANCESHOULDASSISTBOTHMANAGEMENTANDITSAUDITORSTOMOVEAWAYFROMA“CHECKTHEBOX“APPROACHTOONETHATFOCUSESONACCOMPLISHINGTHEORGANIZATIONSOBJECTIVESTHROUGHEFFECTIVELYADDRESSINGTHE2

36、0PRINCIPLESUNDERLYINGTHECOSOICFRAMEWORKUNFORTUNATELYINADEQUATEDOCUMENTATIONISONEREASONMANYCOMPANIESARESURPRISEDTOFINDOUTTHEIRSYSTEMOFINTERNALCONTROLSISNOTEFFECTIVELYDESIGNEDORIMPLEMENTEDITALSOOFFERSADDITIONALPERSPECTIVEONAPPROACHESSUITABLEFORPUBLICCOMPANIESANDSHOULDENCOURAGEAHEALTHYDIALOGUEBETWEENMA

37、NAGEMENTANDITSAUDITORSTHEDIALOGUEBETWEENMANAGEMENTANDITSAUDITORSWILLLEADTOMORECREATIVEANDEFFECTIVEIMPLEMENTATIONOFINTERNALCONTROLINMANYORGANIZATIONSSIMILARLY,THEPRINCIPLESANDATTRIBUTESCONTAINEDINTHEGUIDANCEPROVIDELEADERSHIPOPPORTUNITIESFORCPASINMANAGEMENTPOSITIONSTOFOCUSONINTERNALCONTROLOBJECTIVES,P

38、ROCESSREENGINEERINGAND,MOSTIMPORTANTLY,BUILDINGEFFECTIVEMONITORINGINTOTHEIRCONTROLPRACTICESASTHISARTICLESTITLEINDICATES,THEFUNDAMENTALPRINCIPLESOFINTERNALCONTROLARENOTJUSTFORSMALLCOMPANIESTHECOSOREPORTSHOULDPROVIDEAGREATERIMPLICATIONFORENTITIESINTERNALAUDITFUNCTIONSANDHAVEASIGNIFICANTPOSITIVEIMPACTO

39、NTHEBETTERRECOGNITIONOFTHEPROACTIVEROLEOFINTERNALAUDITORSACHIEVINGEFFECTIVEINTERNALCONTROLOVERFINANCIALREPORTINGISJUSTONESTEPTOCORPORATESUCCESSANDLONGEVITYBUSINESSESSHOULDINTEGRATEINTERNALCONTROLPROCESSESWITHAMORECOMPREHENSIVEPROCESSOFENTERPRISERISKMANAGEMENTLOACHIEVEBROADERSTRATEGIC,OPERATIONAL,REP

40、ORTINGANDCOMPLIANCEOBJECTIVESANOTHERCOSODOCUMENTENTERPRISERISKMANAGEMENTANINTEGRATEDAPPROACH,MAYALSOBE8OFHELPPRACTICALTIPSSTRESSTOYOURCLIENTSORMANAGEMENTTEAMTHEIMPORTANCEOFHAVINGFINANCIALLYLITERATE,INDEPENDENTDIRECTORSTHEAUDITCOMMITTEESHOULDESTABLISHITSAGENDATHOROUGHLYANDWELLINADVANCETOHELPMANAGEMEN

41、TPLANFORITSEXPECTATIONSADVISEMANAGERSTOADDRESSARANGEOFPREVENTIVEANDDETECTIVECONTROLSACROSSTHEORGANIZATION,SUCHASSEGREGATINGCASHPAYMENTSANDACCESSTOINVENTORYPURCHASESANDFIXEDASSETSSEEVOLUME2OFINTERNALCONTROLOVERFINANDALREPORTINGGUIDANCEFORSMALLERPUBLICCOMPANIESFORMOREILLUSTRATIONSOFBESTPRACTICESFORALL

42、20COSOPRINCIPLESLARRYERITTENBERG,FRANKMARTENS,CHARLESELANDESINTERNALCONTROLGUIDANCENOTJUSTASMALLMATTERJJOURNALOFACCOUNTANCYMARCH200746509一、翻译文章译文内部控制指导不仅仅是一个小问题COSO的最新的关于小企业的控制适合所有组织指导。小型企业管理人员需要设计和执行一个具有成本效益的方法，以帮助实现有效的财务报告制度这一目标，委员会的主办机构特雷德韦委员会COSO为更小的上市公司在小企业财务内部控制报告中提供了指导WWWCOSOORG。该指南鼓励会计师事务所组织

43、实施控制，这是得以成功最基本的基石。有效的财务报告的内部控制，包括管理的认识，计划，实施和监测，这应该被视为一项重要的业务功能。相当数量的失败的小企业经常迷失在萨班斯奥克斯利法案第404条款关于相关的成本的争论中，往往是因为他们没有很好的商业计划或不能够识别和控制的风险。研究表明，一个强有力的承诺对于内部控制来说，是企业的一个优先事项而不是紧急资源的问题。这部指南将帮助注册会计师们在执业中运用。在管理会计师事务所提供有用的资料在执行与评估内部控制、执业过程中的公众实践会发现它很有用,在评估内部控制财务报告和识别类型的控制通常存在于小企业。在第二年遵守萨班斯奥克斯利法案第404条款加速申报者报道

44、了内部控制的不足，2005年,154报告公司有内部控制资料不足，2006年的第一季下降了56。该指南是来自于1992年COSO内部控制的集成框架（立法会框架），它阐明但是不会扩展或更换，专注于小型企业面临的挑战时，指南对相关问题处理联系到分离会计职务建立有效的董事会和审计委员会管理和控制的更广泛的跨度执行健全的信息技术控制记录了设计和运行的控制10该指南包括三卷，每一个都有不同的目的，第一卷，配有高层次的高层管理人员的执行摘要和董事会议。第二卷，由小企业提出了制定现实生活中的例子实际指导。第3卷提供评估工具，以帮助实施和评估内部管理控制权的财务报告。一个持续、一体化的过程维持有效的内部控制不是

45、一成不变的,组织有期望控制的内部风险会随着时间和流程而变化,该指南应该认识到,一个组织有程序，组织中应有过程的识别、更新项目的风险评估以及到监视器持续的有效性内部的控制系统参见“第404条款小型大写字母,”JOJA,MARO667页。该指南是面向目标和原则的。这些基本原则是来自COSO的五个组成部分风险评估，控制环境，控制活动，信息与沟通，监测。每一个原则与关键属性作进一步说明,引导组织在选择最优控制方法上在本指南中,传统的描写所强调的是内部控制框架,通常会显示并称之为“COSO立方体“,附录有一个图的逻辑关系,阐明了控制框架,开始与管理层的目标。COSO相互关系的逻辑的组成部分应帮助所有公司

46、规划自己的方法评估和更新控制。在理解这种关系的控制和内部控制元件，COSO承认是指由此组织规定了其财务报告的目标（可能是受监管要求）。鉴别及评估风险它可能无法实现预期的目标。对风险的例子包括管理覆盖不足，交易不充分的交易处理和不恰当的盈余。风险评估环境控制信息和通讯监测指定金融报告目标控制活动11设计并实现了控制环境,设置了组织,并承诺对金融风险的能力,以减轻基调设计和实施控制活动，包括授权，完整性测试和调节，以进一步降低风险。执行摘要在最近与萨班斯法案第404条对于较小的实体要求，特雷德韦委员会赞助组织（CCSO）委员会以原则和有效的内部控制的例子遵守指导。题为内部控制财务报告,为更小的上市

47、公司,指导指导业务功能,强调了具成本效益的内部控制。尽管这份指南是专门为更小的上市公司,它可应用于所有组织。五个COSO的控制的框架组件可以被看作是两个基本原则和规划援助，评估和更新控制。他们是风险评估，控制环境，控制活动，信息与沟通，监控。显示器控制管理可以最有效地结合到财务报告流程的监测活动。有效的内部控制原则不应该被视为一个清单，而应落实在与管理人员的判断按照一种结构适合组织的规模形式。开发一个有效的信息和通信过程，使有关各方了解其控制管理的责任，并确保及时收到有关报告，以促进有效的调查和决策。监视其内部控制系统的有效性。在对财务报告内部控制的目标是实现可靠的财务报告。管理层对内部控制的

48、有效性的年度评估应当基于对控制的有效性监测的很大一部分。这也应纳入监控系统的程序,确定新出现的错报的风险,使内部控制系统的设计不段改进,以减轻新的风险管理及评估的内部控制看了很多企业内部控制的评估财务报告为一个独立的任务管理自己的日常活动。通过允许这两个地区的交叉点,管理将实现更大的效率,这可能发生,通过监测活动更多依靠在一个公司或通过重构当前进程中。管理,可以获得明显效率如果它集成了监测活动在财务报告过程而不是用来思考它的第404条款评估在独立的进程在上面的IC框架。这可能为管理提供足够的证据评估是否系统控制的有效内力。因为它是在最好的位置来决定的，因为控制需求将随时间而改变。该指南确定了三

49、个因素来考虑，在选择时应该控制风险降低到可接受的水平。12具有成本效益。促进对一种或多种有效的内部控制的五个COSO内部控制整合框架组件的有效性第3卷的指导包括接近控制决策模板。许多人提出了以份问卷的形式,在第二卷讨论控制的基本原则为基础这些模板可与购买的指导作为一个在MICROSOFTWORD中下载，所以他们可以根据每个组织进行定制。有效的控制原理指南应协助管理层和审计人员提出的从一个“检查即用”的方法之一，在客场完成组织的目标重点。该指南包括20个内部控制的基本原则,直接从框架和相关的COSO内部控制的五个组成部分见所附清单,该指导原则包括与每个属性相关联。虽然它借鉴了小企业的例子,这些原则是用于所有组织,大或小,公开或不公开,政府不以营利为目的这20个原则不应被视为一个设计和实现有效的内部控制清单。有效的内部控制仍取决于拥有五个到位内部控制元件和有效的运作,使得公司又合理的而不时绝对的,保证能防止或侦测及时重大错报相反，有关的内部控制有效实施的每一项原则对COSO的意见是必不可少的组成部分。通过利用这些属性控制的预期更具体的特点进一步引导控制选择。例如，提出了相关的指导，以诚信的原则和道德价值相关的三个属性。为了实现道德的行为，该组织应高度说话的价值观在一个由人员理解的该组织各级道德价值观明确的声明。监视坚持健全诚信和道德价值原则。地址偏离健全完整,及时,