Tilvísanir í innra eftirlitslíkan eru byggðar á COSO (Internal Control - Integrated Framework, The Committee of Sponsoring Organizations of the Treadway Commision (COSO) (útgefið 2013). „Félagsstjórn skal annast um að nægilegt eftirlit sé haft með bókhaldi og …

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) Internal Control—Integrated Framework, originally issued in 1992 and refreshed in 2013 (ICIF-2013 or Framework), was developed as guidance to help improve confidence in …

COSO 提出了—种更精简、更具动态，使用更多管理术语的内部控制基本架构。 COSO报告 从四个方面：目的、承诺、能力、监督与学习，提出20项控制基准。 但是COSO内部控制框架是 美国证券交易委员会 推荐使用的内部控制框架，同时《萨班斯法案》第 404 条款的「最终细则」也明确表明 COSO内部控制框架可以作为评估企业内部控制的标准。 作为 纽约证交所 上市的公司，需要按照法案要求，引进COSO内部控制框架，整合现有内部控制，满足法案的要求。 COSO内 …

COSO 2004年发布的企业风险管理框架，其实是在1992年的内部控制框架（核心 五要素 立方体）的基础之上强调了公司风险管理的因素，扩大为了 八要素 立方体，目标也从92年的3个加入了战略目标变成了4个。 但是阿兰哥想说，2004年的COSO-ERM版本其实是比较失败的，因为它并没有将内部控制和风险管理间的区别指明，导致在实践中出了很多的问题，很多企业都进行了重复性劳动。 对于这几个框架模型，我个人的理解就是： 1992年的内部控制-框架中的五要素是最核 …

2018年12月21日 · COSO是The Committee of Sponsoring Organization of The National Commission of Fraudulent Financial Reporting的缩写（即美国全国虚假财务报告委员会），更精确地讲，是该委员会下属的Treadway委员会。

COSO hefur frá upphafi birt útfærslu sína myndrænt í formi hins vel kunna COSO tenings. Markmið um árangur og skilvirkni í starfseminni, áreiðanleika og réttmæti upplýsinga og hlítni við lög og reglur eru á þeirri hlið sem snýr upp. Á hlið teningsins eru …

(COSO) framework.2 The latter was revised in 2013 to move from a compliance-based to a principle-based system with the aim of ensuring robust internal control through consistent assessment by the Commission, while providing the necessary flexibility to allow departments to adapt to their specific characteristics and circumstances.

罗伯特.R.穆勒的著作《COSO内部控制指南》（2013版）将内部控制的主要内容，概括为一个定义、三类目标、五项要素和十七项原则。 1．内部控制的定义. COSO1992年首版内部控制框架，给出了内部控制概念的多维度描述，内部控制被定义为：“内部控制是一个流程，它受到一个组织的董事会、管理层以及其他人员的影响，为达成以下战略目标提供有力的保障： 遵守适用的法律法规。

COSO was organized in 1985 to sponsor the National Commission on Fraudulent Financial Reporting, an independent private-sector initiative that studied the causal factors that can lead to fraudulent financial reporting. It also developed recommendations for public companies and their independent auditors, for the SEC and other regulators, and ...

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) is an organization that develops guidelines for businesses to evaluate internal controls, risk management, and fraud deterrence.