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论文作者:www.51lunwen.org论文属性:短文 essay登出时间:2013-10-29编辑:yangcheng点击率:4630
论文字数:1421论文编号:org201310222234409730语种:英语 English地区:中国价格:免费论文
摘要:随着改革开放的持续深入和经济的高速发展,经济全球化进程的加快,上市公司面临的风险逐渐加大。许多上市公司由兴盛转为衰败的历史,就是内部控制失败的历史。
Internal control disclosure of information disclosure is a very important component. COSO report defines internal control by corporate boards , managers and other employees hierarchy implemented for operational efficiency, effectiveness , reliability of financial reporting , compliance and other relevant laws and regulations to achieve goals to provide reasonable assurance of the process. Internal control is a means to achieve organizational goals , and its fundamental role is to measure and correct the employee's activities to ensure that developments meet the program requirements , it requires in accordance with the objectives and plans , evaluate the work of employees , identify deviations and take measures to be improved , to prevent losses and ensure the realization of the intended target . The role of internal controls in general including the Hennessy and Tamper these two aspects .
Enron , WorldCom accounting scandals fully exposed above the key figure in internal control over the company , internal control, information disclosure formalized format is not uniform and other issues. July 30, 2002 , President Bush signed the " 2002 Sarbanes - Oxley Act " (Sarbanes-Oxley Act of2002), the disclosure of internal control and related aspects of the implementation draconian laws require a company 's chief executive officer, chief financial officer or similar positions who have a written statement of internal control is responsible for the design and effectiveness of the implementation and periodic reports together with the disclosure requirements of regulatory authorities regarding ICFR evaluation reports , this internal control report must also regular reports by the responsible auditing CPA audit . The end of 2004 , the international business community for the senior management of frequent fraud , internationally renowned Treadway Commission issued a concept new COSO report , namely " Enterprise Risk Management - overall framework " This report on the internal control information disclosure whether in the framework or in the elements of , have quite a big breakthrough.