1、本科毕业论文（设计）外文翻译外文题目DESIGNINGANINTERNALCONTROLASSESSMENTPROGRAMUSINGCOSOSGUIDANCEONMONITORING外文出处DESIGNINGANINTERNALCONTROLASSESSMENTPROGRAMUSINGCOSOSGUIDANCEONMONITORINGTHECPAJOURNAL,201055255外文作者BORYITSAY原文SECTION302OFTHESARBANESOXLEYACTOF2002SOXREQUIRESTHATCEOSANDCFOSOFPUBLICCOMPANIES,INCONNECTIONW
2、ITHTHEFILINGOFPERIODICREPORTSUNDERTHESECURITIESEXCHANGEACTOF1934,DISCLOSEANYCHANGESINTHEIRINTERNALCONTROLSYSTEMSSOXSECTION404FURTHERREQUIRESTHATMANAGEMENTPRESENTAREPORTASSESSINGTHEEFFECTIVENESSOFITSINTERNALCONTROLSANDTHATSUCHASSESSMENTREPORTBEAUDITEDNESSOFTHESYSTEM,LESTITBECOMEOUTDATEDDUETOTHECHANGI
3、NGBUSINESSENVIRONMENTANDOPERATIONSMANAGEMENTOFPUBLICCOMPANIESMUSTMAINTAINTHERECORDSOFMONITORINGACTIVITIESTOPROVIDESUFFICIENTEVIDENCEINORDERTOSUBSTANTIATETHEREPORTONINTERNALCONTROLASSESSMENTHOWCANCOMPANYMANAGEMENTDEVELOPASYSTEMATICAPPROACHTOACCOMPLISHTHEOBJECTIVESOFMONITORINGANDREPORTINGSIMULTANEOUSL
4、YTHECOMMITTEEOFSPONSORINGORGANIZATIONSOFTHETREADWAYCOMMISSIONCOSOISSUEDGUIDANCEONMONITORINGINTERNALCONTROLSYSTEMSINJANUARY2009THEGUIDANCEPROVIDESAMODELFORCOMPANYMANAGEMENTTODESIGNANDIMPLEMENTANINTERNALCONTROLASSESSMENTPROGRAMTHISARTICLEADDRESSESTHEISSUESOFDESIGNINGSUCHAPROGRAMTHEFIRSTSECTIONDEALSWIT
5、HESSENTIALCONCEPTSTHATCOMPANYMANAGEMENTMUSTUNDERSTANDBEFOREADESIGNCANCOMMENCETHESECONDSECTIONAPPLIESCOSOSMONITORINGGUIDANCEFORADETAILEDDESIGNOFSUCHAPROGRAMCONSIDERATIONSFORACONCEPTUALDESIGNOBJECTIVESOFINTERNALCONTROLASSESSMENTFROMTHESTART,TOPMANAGEMENTMUSTSETACLEAROBJECTIVEOFAPROPOSEDINTERNALCONTROL
6、ASSESSMENTPROGRAMTHEREARETWOCOMMONOBJECTIVESENSURINGTHECONTINUEDEFFECTIVENESSOFINTERNALCONTROLSOVERTHECOMPANYSOPERATIONS,ANDCOMPLYINGWITHSOXREGARDINGINTERNALCONTROLSOVERFINANCIALREPORTINGTHETWOOBJECTIVESARENOTMUTUALLYEXCLUSIVEHOWEVER,FORTHELATTEROBJECTIVEMANAGEMENTMUSTCONSIDERTHEADDITIONALISSUESOFLE
7、GALCOMPLIANCEANDTHEEXTERNALAUDITORSEXAMINATIONOFTHEASSESSMENTREPORTASSTIPULATEDBYSOXSECTION404,MANAGEMENTSASSESSMENTREPORTMUSTBESUPPORTEDBYDOCUMENTATIONTOFORMANAUDITTRAILOFTHEASSESSMENTPROGRAMTHEMAJOREMPHASISOFTHISPROGRAMISTHEEFFECTIVENESSOFINTERNALCONTROLSOVERFINANCIALREPORTINGISSUESRELATEDTOOPERAT
8、INGEFFECTIVENESSANDEFFICIENCYMAYBECOMESECONDARYOBJECTIVESANASSESSMENTPROGRAMMAYBEDESIGNEDTOPROVIDEREASONABLECONCLUSIONSONINTERNALCONTROLEFFECTIVENESSONLYFORMANAGEMENTSUSEIFNOOTHERLEGALANDAUDITINGCONCERNSAREPRESENT,MANAGEMENTPROBABLYDOESNOTNEEDTOSETUPASTRINGENTPROGRAMASNEEDEDFORSOXCOMPLIANCECONSEQUEN
9、TLY,MANAGEMENTMAYPAYMOREATTENTIONTOTHEINTERNALCONTROLISSUESONOPERATINGEFFECTIVENESSANDEFFICIENCYRATHERTHANTOTHOSESOLELYFORSOXCOMPLIANCEPRIVATECOMPANIESAREGENERALLYINTHISCATEGORYSYSTEMATICAPPROACHUSINGASYSTEMATICAPPROACHTODEVELOPANINTERNALCONTROLASSESSMENTPROGRAMENABLESMANAGEMENTTOOBTAINACONSISTENTRE
10、SULTOFTHEDEVELOPMENTPROCESSMOREOVER,THESECREQUIRESTHATAREGISTRANTSASSESSMENTREPORTONTHEEFFECTIVENESSOFINTERNALCONTROLSOVERFINANCIALREPORTINGDISCLOSEASUITABLEANDRECOGNIZEDINTERNALCONTROLFRAMEWORKFORITSINTERNALCONTROLEVALUATIONFORTHESEPURPOSES,COSOSINTERNALCONTROLINTEGRATEDFRAMEWORKPROVIDESASOUNDMODEL
11、TOFOLLOWASFORTHEASSESSMENTOFANESTABLISHEDINTERNALCONTROLSYSTEM,COSOSMONITORINGGUIDANCEUNVEILSAPLAUSIBLEMODELFORMANAGEMENTTOAPPLYTOEVALUATETHEEFFECTIVENESSOFANINTERNALCONTROLSYSTEM,MANAGEMENTMUSTUNDERSTANDHOWANINTERNALCONTROLSYSTEMWORKSCOSOSFRAMEWORKOFFERSAVERYGOODCONCEPTUALMODEL,WHICHCOMPRISESFIVEMA
12、JORCOMPONENTSCONTROLENVIRONMENT,RISKASSESSMENT,COMMUNICATIONANDINFORMATION,MONITORING,ANDCONTROLACTIVITIESBOTHMANAGEMENTANDAUDITORSUSETHESAMECOSOFRAMEWORKFORTHEIRRESPECTIVERESPONSIBILITIES,THOUGHTHEIRROLESRELATEDTOINTERNALCONTROLSAREVASTLYDIFFERENTFOREXAMPLE,INTEGRITYOFTOPMANAGEMENTISTHEMOSTIMPORTAN
13、TCONTROLENVIRONMENTISSUETOMAKEADETERMINATIONONMANAGEMENTSINTEGRITY,AUDITORSMUSTEXAMINETHETONEFROMTHETOPFORCLUESOFMANAGEMENTSINTENTOVERTHEINTERNALCONTROLSYSTEMSINCONTRAST,THEEXECUTIVEOFFICERSREPRESENTINGMANAGEMENTDONOTNEEDANAUDITINGPROCEDURETOFINDOUTWHETHERORNOTTHEYTHEMSELVESAREETHICALIFTOPMANAGEMENT
14、WANTSGENUINECONTROLS,HOWEVER,THEYMUSTDEMONSTRATETOTHEIREMPLOYEESTHATTHEYARESERIOUSABOUTEMPLOYEESFAITHFULEXECUTIONOFINTERNALCONTROLSTHUS,MANAGEMENTUSESTHETONEATTHETOPTOGETTHEMESSAGEACROSSULTIMATELY,THISBECOMESACOMMONDENOMINATORBETWEENAUDITORSANDCOMPANYMANAGEMENTONECANOBSERVESIMILARPHENOMENAINTHEOTHER
15、FOURCOMPONENTSOFCOSOSFRAMEWORKTOSHOWTHATAUDITORSANDMANAGEMENTCANAPPLYTHESAMEMODELFROMTHEIRRESPECTIVEPERSPECTIVESANDACCOMPLISHTHEIRJOBSCOMFORTABLYTHEMONITORINGCOMPONENTOFTHEFRAMEWORKISTHEFOCUSOFCOSOSMONITORINGGUIDANCE,WHICHWILLBETHEMODELUSEDINTHISARTICLERISKBASEDAPPROACHMANAGEMENTANDPROFESSIONALACCOU
16、NTANTSFACEADIFFICULTCHALLENGEWHENTHEYTRYTODESIGNEITHERANINTERNALCONTROLSYSTEMORANINTERNALCONTROLASSESSMENTPROGRAMTHEREAREMANYASPECTSOFACOMPANYSBUSINESSOPERATIONSAND,ACCORDINGLY,NUMEROUSASPECTSOFFINANCIALREPORTING,SOITMAYBEDIFFICULTTOFIGUREOUTTHEDETAILSOFINTERNALCONTROLACTIVITIESONTHEOTHERHAND,BECAUS
17、ECOMPANIESHAVELIMITEDRESOURCES,THEYCANNOTUSEABLANKETAPPROACHTOIMPOSEINTERNALCONTROLACTIVITIESONEVERYDETAILEDBUSINESSOPERATIONFURTHERMORE,SMARTBUSINESSEXECUTIVESWOULDWANTTOKNOWIFTHEIRINTERNALCONTROLSARECOSTEFFECTIVETOPROPERLYFOCUSTHEIRRESOURCES,MANAGEMENTSHOULDUSEARISKBASEDAPPROACH,ASPROMOTEDBYBOTHCO
18、SOSFRAMEWORKANDMONITORINGGUIDANCEASTHESECONDCOMPONENTOFCOSOSFRAMEWORK,RISKASSESSMENTADVISESMANAGEMENTTOEMPLOYLIMITEDRESOURCESOFINTERNALCONTROLTOCRITICALAREASOFBUSINESSOPERATIONSASWELLASTHERELATEDFINANCIALREPORTINGSYSTEMSONGOINGORSEPARATEINTERNALCONTROLEVALUATIONANINTERNALCONTROLASSESSMENTPROGRAMCANB
19、EDESIGNEDTOFUNCTIONONANONGOINGBASIS,ONASEPARATEBASIS,ORACOMBINATIONOFTHETWOMANAGEMENTSDECISIONONTHEASSESSMENTPROGRAMDEPENDSONITSOBJECTIVESANONGOINGINTERNALCONTROLEVALUATIONPROVIDESIMMEDIATEANDCONTINUOUSFEEDBACKINFORMATIONFORMANAGEMENTREGARDINGTHEEFFECTIVENESSOFTHECOMPANYSINTERNALCONTROLSYSTEMHENCE,S
20、UCHASYSTEMISUSUALLYDESIGNEDTOINCLUDEEMBEDDEDDATACOLLECTINGSCHEMESINACOMPANYSKEYROUTINEOPERATIONSPREPROGRAMMEDSTATISTICALANALYSESMAYBEUSEDTOINFORMMANAGEMENTABOUTWHETHERTHEINTERNALCONTROLSYSTEMISFUNCTIONINGASEXPECTEDIFNOT,AREDFLAGCANBERAISEDIMMEDIATELYTHEONGOINGEVALUATIONSYSTEM,HOWEVER,DOESNOTGENERATE
21、ACOMPREHENSIVEEVALUATIONOFTHEEFFECTIVENESSOFANINTERNALCONTROLSYSTEMBECAUSEOFTHEEVALUATIONSYSTEMSLIMITEDSCOPEBECAUSEOFTHEPRECEDINGLIMITATION,ASEPARATEANDPERIODICEVALUATIONOFANINTERNALCONTROLSYSTEMBECOMESNECESSARYWHETHERORNOTACOMPANYHASANONGOINGEVALUATIONPROGRAMINPLACESOXREQUIRESMANAGEMENTTOREPORTANYC
22、HANGESININTERNALCONTROLSQUARTERLY,ANDTOPRESENTANASSESSMENTOFTHEIREFFECTIVENESSANNUALLYTHEREFORE,ANINTERNALCONTROLASSESSMENTPROGRAMFORSOXCOMPLIANCEISLIKELYASEPARATEANDPERIODICEVALUATIONQUALIFICATIONOFINDIVIDUALSASSESSINGINTERNALCONTROLSYSTEMSTHEINDIVIDUALSEVALUATINGINTERNALCONTROLPROGRAMSMUSTBEBOTHCO
23、MPETENTANDOBJECTIVEEVALUATORSMUSTHAVESUFFICIENTKNOWLEDGEABOUTINTERNALCONTROLSANDTHEUNDERLYINGBUSINESSOPERATIONSONWHICHCONTROLSAREPLACEDTHEKNOWLEDGECANBEOBTAINEDTHROUGHACOMBINATIONOFTRAININGANDEXPERIENCEMOREOVER,EVALUATORSMUSTHAVEPROPERRESOURCESANDAUTHORITYTOCARRYOUTTHEIRJOBSAFORTUNE500COMPANYWITHMOR
24、ETHAN2,000FACILITIESANDMORETHAN50,000EMPLOYEESWASINVOLVEDINAMAJORFINANCIALFRAUDITSINTERNALAUDITDEPARTMENTWASSTAFFEDWITHONLYTWOINTERNALAUDITORSTHEAUDITORSWERENOTALLOWEDTOEXAMINETHECOMPANYSFINANCIALRECORDSWITHOUTANADVANCENOTICEOFAFEWDAYSANDADESCRIPTIONOFTHESPECIFICRECORDSTOBEEXAMINEDIFTHEINTERNALAUDIT
25、DEPARTMENTWEREGIVENTHERESPONSIBILITYOFASSESSINGTHECOMPANYSCONTROLSSYSTEM,ITWOULDNOTHAVEENOUGHRESOURCESORPROPERAUTHORITYTODOITSJOBINSHORT,KNOWLEDGE,RESOURCES,ANDAUTHORITYARENECESSARYCOMPONENTSOFEVALUATORSCOMPETENCYEVALUATORSMUSTALSOBEOBJECTIVEANDFREEFROMCONFLICTSOFINTERESTFOREXAMPLE,ANEVALUATIONTHATM
26、AYEXPOSEANEVALUATORSPRIORPERSONALDEFICIENCIESWOULDCERTAINLYMAKETHEEVALUATORTHINKTWICEBEFORERELEASINGTHEEVALUATIONRESULTSALSO,ANEVALUATORWHOCONDUCTSANIMPARTIALEVALUATIONBUTRECEIVESRETRIBUTIONFROMEXECUTIVEOFFICERSMIGHTHESITATEBEFOREDOINGSUCHANEVALUATIONAGAINEVALUATORSMUSTHAVEAHIGHLEVELOFPERSONALINTEGR
27、ITYTOSTAYOBJECTIVEINTHEFACEOFPRESSUREFROMDIFFERENTSOURCESCONSIDERATIONSFORDETAILEDDESIGNSISSUESADDRESSEDINTHEPRECEDINGSECTIONWILLDICTATETHEKINDOFASSESSMENTPROGRAMTHATMANAGEMENTCHOOSESTOCREATETHISSECTIONADDRESSESTHEDESIGNOFANASSESSMENTPROGRAMTOFULFILLTHEREQUIREMENTSOFSOX,WHICHREQUIRESMANAGEMENTTOCERT
28、IFYTHEEFFECTIVENESSOFTHECOMPANYSINTERNALCONTROLSOVERFINANCIALREPORTINGINOTHERWORDS,INTERNALCONTROLSOVEROPERATINGEFFECTIVENESSAREBEYONDTHESCOPEOFTHISPROGRAMSELECTINGANINTERNALCONTROLASSESSMENTTEAMTOPMANAGEMENTNEEDSTODETERMINEWHETHERTHECOMPANYISCAPABLEOFASSESSINGTHEEFFECTIVENESSOFITSOWNINTERNALCONTROL
29、SYSTEMANINTERNALTEAMOFPROFESSIONALEMPLOYEESMUSTBECOMPETENTANDOBJECTIVEHOWEVER,COMPANIESMIGHTBEABLETOSAVEMONEYBYOUTSOURCINGTHEPROJECTTOEXTERNALPROFESSIONALEXPERTSMANAGEMENTMAYCHOOSETOASSIGNTHETASKTOTHECOMPANYSINTERNALAUDITDEPARTMENT,WHICHISSUBJECTTOTHESAMETESTOFCOMPETENCEANDOBJECTIVITYTHELOCATIONOFTH
30、EINTERNALAUDITFUNCTIONINTHECOMPANYSORGANIZATIONALSTRUCTUREMAYBEANIMPORTANTINDICATORINDETERMININGWHETHERORNOTITCANBEOBJECTIVEFOREXAMPLE,IFTHEINTERNALAUDITFUNCTIONREPORTSTOTHECONTROLLER,ITMAYBENOTOBJECTIVEREGARDINGITSABILITYTOASSESSTHEEFFECTIVENESSOFINTERNALCONTROLSOVERFINANCIALREPORTINGPROVIDINGTOPMA
31、NAGEMENTSUPPORTTOESTABLISHTHEAUTHORITYANDRESPONSIBILITYOFTHEINTERNALCONTROLASSESSMENTTEAM,MANAGEMENTMUSTPROVIDEITWITHTHEPROPERPROVISIONOFRESOURCESINTHECASETHATANEXTERNALTEAMOFEXPERTSISHIRED,INADDITIONTOTHENEGOTIATEDSERVICEFEES,THELEVELOFOPERATINGSUPPORTTHATTOPMANAGEMENTGIVESTOTHEEXTERNALTEAMWILLSIGN
32、IFICANTLYAFFECTHOWEFFECTIVELYITFUNCTIONSINOTHERWORDS,RESISTANCEBYOPERATINGPERSONNELCOULDADVERSELYAFFECTTHERESULTOFTHEASSESSMENTEFFORTIFANINTERNALTEAMISASSEMBLEDFORSUCHATASK,THETEAMMUSTBEGIVENENOUGHSUPPORTTOOPERATETHROUGHDIFFICULTINTERNALPOLITICSMOREOVER,ASUFFICIENTBUDGETFORTHEASSESSMENTEFFORTMUSTBEL
33、AIDOUTINADVANCEFORTHETEAMTOOPERATEEFFECTIVELYWITHOUTBEINGHAMSTRUNGWHILETRYINGTODOTHEJOBMAINTAININGADOCUMENTEDAUDITTRAILBECAUSESOXREQUIRESTHATMANAGEMENTSREPORTONINTERNALCONTROLBEAUDITEDBYANEXTERNALAUDITOR,MANAGEMENTMUSTMAINTAINSUFFICIENTEVIDENCETOSUPPORTTHECONCLUSIONSOFTHEREPORTHENCE,THEEVALUATIONTEA
34、MMUSTROUTINELYKEEPDOCUMENTSANDWORKPAPERSFORSUCHANAUDITTHETEAMMUSTALSOPLANINADVANCETOESTABLISHWHATCONSTITUTESSUFFICIENTEVIDENCETOSUPPORTANYCONCLUSIONSREACHEDTHETYPESOFSUPPORTINGDOCUMENTSANDDOCUMENTFORMSMUSTBEDESIGNATEDINADVANCEALTHOUGHTHEINTERNALCONTROLASSESSMENTPROCESSMAYBECOMEEVOLUTIONARYANDADDITIO
35、NALDOCUMENTSANDDOCUMENTFORMSMAYBEGENERATEDALONGTHEWAY,ADVANCEPLANNINGCANMAKETHEPROCESSMOREORGANIZEDANDLESSCHAOTICUSINGTHEMODELPROVIDEDINCOSOSMONITORINGGUIDANCEONCEANEVALUATIONTEAMHASBEENFORMED,ITSHOULDTAKEASYSTEMATICAPPROACHTOEVALUATETHEINTERNALCONTROLSYSTEMOFTHEFIRMCOSOSMONITORINGGUIDANCEPROVIDESAN
36、EXCELLENTMODELFORESTABLISHINGANINTERNALCONTROLASSESSMENTPROGRAMITINCLUDESTHREEMAJORSTAGESESTABLISHAFOUNDATIONDESIGNANDEXECUTEASSESSANDREPORTESTABLISHAFOUNDATIONTHEEVALUATIONTEAMSHOULDFIRSTINVESTIGATEWHETHERORNOTTHECOMPANYSINTERNALCONTROLHASBEENLAIDONASOLIDFOUNDATIONTHEINTERNALCONTROLFOUNDATIONDEALSM
37、AINLYWITHTHECONTROLENVIRONMENT,WHICHISCONSISTENTWITHCOSOSFRAMEWORKTONEATTHETOPTOPMANAGEMENTISTHEULTIMATEAUTHORITYINESTABLISHINGACOMPANYSINTERNALCONTROLSYSTEMITSATTITUDETOWARDTHEINTERNALCONTROLSYSTEMAFFECTSTHEDEGREEOFEMPLOYEESWILLINGNESSTOCOOPERATEANDCOMPLYWITHTHESYSTEMTHEEVALUATIONTEAMSHOULDLOOKFORE
38、VIDENCEOFMANAGEMENTSCOMMITMENTTOTHEFULLANDEFFECTIVEIMPLEMENTATIONOFTHEINTERNALCONTROLSYSTEMHUMANATTITUDECANBEOBSERVEDANDSENSEDBUTISDIFFICULTTOFULLYDOCUMENTTHEBESTOBSERVABLEEVIDENCETHATTHEEVALUATIONTEAMCANCOLLECTISTHETONEATTHETOPTHISCANBEACCOMPLISHEDTHROUGHACOMBINATIONOFAPPROACHESASURVEYOFEMPLOYEESFE
39、ELINGABOUTMANAGEMENTSCOMMITMENTTOINTERNALCONTROLSHELPSDEFINETHEINTERNALCONTROLENVIRONMENTWRITTENPOLICIESANDPROCEDURES,DOCUMENTEDMEMORANDA,ANDDIRECTIVESISSUEDBYMANAGEMENTTOEMPLOYEESPROVIDEEVIDENCEOFMANAGEMENTSACTIONSINSETTINGTHETONEINADDITION,THETEAMCANLOOKFORDOCUMENTEDPERSONNELACTIONSOFREWARDANDPUNI
40、SHMENTOVEREMPLOYEECOMPLIANCEORLACKOFCOMPLIANCEOFTHEINTERNALCONTROLSYSTEMORGANIZATIONALSTRUCTUREORGANIZATIONALSTRUCTUREISANOTHERFACTORAFFECTINGTHEENVIRONMENTOFINTERNALCONTROLSITINVOLVESTHECOMPANYSSTRUCTURALCHECKSANDBALANCESTHOSEWHOIMPLEMENTINTERNALCONTROLSMUSTNOTBEPLACEDINASITUATIONINWHICHTHEIRPERSON
41、ALINTERESTCONFLICTSWITHTHATOFTHEORGANIZATIONFOREXAMPLE,IFASTAFFMEMBERFOLLOWSAPRESCRIBEDINTERNALCONTROLPROCEDURETHATINVOLVESREJECTINGASUPERIORSINAPPROPRIATEDEMAND,ITISESSENTIALTHATNOSUBSEQUENTRETRIBUTIONOCCURSLOOKINGAFTERTHEORGANIZATIONSINTERESTSHOULDNOTENDANGERANEMPLOYEESINTERESTDUETOANTICIPATEDRETR
42、IBUTIONFROMASUPERIORTOPMANAGEMENTHOLDSTHEULTIMATEPOWEROFDECISIONMAKING,BUTWHOSUPERVISESTHOSEHOLDINGEXECUTIVEPOWERSSOURCEBORYITSAY,PHD,DESIGNINGANINTERNALCONTROLASSESSMENTPROGRAMUSINGCOSOSGUIDANCEONMONITORINGTHECPAJOURNAL,MAY20105255译文COSO报告对内部控制设计的指导2002（SOX）第302的萨班斯法案要求上市公司的CEO和CFO们在定期报告提交下联系1934年证
43、券交易法，披露其内部控制系统的任何变化。萨班斯法案第404条进一步规定管理层提交一份报告，评估其内部控制的成效，而对这些评估报告进行审核则由注册会计师事务所来完成。除了法律要求，所有商业企业都需要内部控制以确保其运作的有效性和效率。经过内部控制系统的设计和实施，管理必须继续监测系统的有效性，以免它由于不断变化的商业环境和操作而变得不合时宜。中小企业公司必须保持记录监测活动，以提供足够的证据来证明内部控制评估报告。公司的管理如何才能发展一个系统化的方法来同时完成目标的监测和报告2009年1月特雷德韦委员会组织提出了COSO理论报告为内部控制制度发出了指引监测。该指南提供了一个公司模式管理，为设计
44、和实施内部控制作出了评估方案。本文将讨论内部控制设计的一些程序。第一部分涉及公司管理概念，在内部控制设计之前必须先了解公司管理开始。第二部分形成适用于COSO报告监测的详细设计的指导方案。一、设计概念的思考内部控制评估的目标。从一开始，高层管理人员必须设置明确的目标，内部控制的建议评估方案。一般有两种常见目标确保继续有效的内部控制的操作，并遵守萨班斯法案的有关要求对财务报告进行内部控制。这两个目标并不互相排斥。不过，后者的目标管理必须考虑遵守法律的其他问题和外部审计师的考试评估报告。由萨班斯法案第404条规定，管理的评估报告必须通过文件得到支持，以形成审计的评估方案。这一方案的主要重点是效益对
45、财务的内部控制报告，经营效益有关的问题和效率可能变得次要目标。一个评估程序可能旨对内部控制的有效性提供合理的结论并作管理使用。如果其他的法律和审计没有存在问题，管理也许并不需要设立严格的方案来使SOX所遵从。私人公司的效益和效率更加重视对内部控制的问题，因此它一般都属于这一类。系统化的方法。使用系统方法制定一项内部控制评估方案会使管理层要达到与企业发展一致的结果过程。此外，美国证券交易委员会要求一个注册会计师对内部控制的有效性的评估报告与财务报告透露一个合适的方案，并确认其内部控制框架的内部控制评价。为了达到这些目的，COSO报告的内部控制集成框架提供了完善的模式可循。至于已建立的评估内部控制
46、制度，COSO报告的监测指导推出一个似是而非的模型管理申请。为了评估内部效益控制系统，管理部门必须了解内部控制制度工程。COSO报告的框架提供了一个很好的概念模型，其中包括五大部分组成。1、控制环境2、风险评估3、控制活动4、信息与沟通5、监督管理者和审计师都使用相同的COSO框架为他们履行各自的职责，但他们有关内部控制的角色有很大的不同。例如，完整性高层管理人员是最重要的控制环境的因素。为了确定管理层的诚信，审计人员必须调查各个部门尤其是基层来了解管理层的意图从而评价内部控制制度。与此相反，管理行政人员，代表不需要通过审计程序来了解他们自己是否是道德的。如果高层管理人员要想真正控制，他们就必
47、须证明他们的雇员及员工对他们的忠诚是否严重执行来评价内部控制。因此，管理者使用的模式可以在整个公司内部获得广泛流传，最终，这成为审计师和公司管理者的一个共同奋斗目标。一可以观察到类似的现象在COSO报告的其他四个组成部分的框架表明，二是审计师和管理者还可以采用相同的模式，从他们所持的各自的观点和工作中得以体现。监测该框架组件是COSO的重点的监测指导，这也是本文的模型体现。基于风险的方法。管理和专业会计师面临困难的时候，当他们尝试挑战设计，依据的要么是内部控制制度或是内部控制评估方案。比如很多公司方面的业务运作和财务报告的许多方面，所以要找出内部控制的细节活动很可能是困难的。另一方面，因为企业
48、资源有限，他们不能用毯子方式那样施加内部每一个详细的业务控制活动运作。此外，有智慧的管理人员想知道，他们内部控制是否具有成本效益。要正确地集中资源，管理层应该使用基于风险的方法，为促进双方COSO报告的框架进行指导和监督。基于COSO报告的组成部分和框架，风险建议管理层聘请有限的内部控制的资源用在关键商业运作的领域以及有关的财务报告制度正在进行的或单独的内部控制评价。内部控制评估程序可以被设计为在一正在进行的基础上，一个单独的基础上，或结合这两者。管理层决定对评估方案取决于它的目标。一个正在进行的内部控制评价提供即时和持续的反馈关于管理的信息取决于该公司的有效性内部控制制度。因此，这样的系统通
49、常被用来设计包括嵌入式数据采集中的计划公司的主要日常业务。预编程可用于统计分析通知管理有关会否内部控制系统运行正常，如果没有，可以立即提高红旗。正在进行的评价体系并不会产生一个全面的评价的有效性，主要由于对内部控制制度评价体系的范围有限。由于前面的局限性，独立和定期评估内部控制系统成为不是一个公司是否有持续评价方案到位必要条件。萨班斯法案要求每季度在内部管理报告的任何变化，并提出其每年评估其成效。因此，内部控制评估与SOX合规计划可能一个单独的和定期评价。个人资格评估内部控制制度。个人评价内部控制方案必须双方胜任和客观。评价者必须有足够的内部控制知识及相关业务操作上控制的位置。该知识可通过组合训练和积累经验获得。此外，必须有正确的评估资源和权力来进行工作。财富500强企业超过2000设施和超过50,000员工参与了一个很大的金融欺诈行为。其内部审计部门只有两个配备内部审计人员。该审计人员不得审查没有提前通知的财务记录和对公司的具体记录进行审查。如果内部审计部门给予在评估公司的责任系统的内部控制，也不会有足够的资源或适当的权力以完成其工作。总之，知识，资源和权力是必要的组件评价者的资格。评价人员从利益冲突角度讲还必须是客观的和自由的。例如，一可能暴露的评估，评估者的个人不足之处
