Tilvísanir í innra eftirlitslíkan eru byggðar á COSO (Internal Control - Integrated Framework, The Committee of Sponsoring Organizations of the Treadway Commision (COSO) (útgefið 2013). …
Internal Control | COSO
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 …
COSO内部控制 - 百度百科
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 …
【财会百科】聊聊COSO内控框架 - 知乎 - 知乎专栏
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 …
企业风险管理：从COSO1992说起 - 简书
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 …
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 …
(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 …
2013COSO内部控制框架中对于内部控制和风险管理的关系是如何 …
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 …
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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 …
Committee of Sponsoring Organizations of the Treadway …
The Committee of Sponsoring Organizations of the Treadway Commission (COSO) is an organization that develops guidelines for businesses to evaluate internal controls, risk …