Introduction:,?,CEOs,andinternalauditorsallworktoattaintheentity’sobjectives;,withaneffectivesystemofcontrolsinplace,,“InternalControl—IntegratedFramework,”mission(COSO;1992)definesinternalcontrolas:Aprocess,effectedbyanentity’sboardofdirectors,management,andotherpersonnel,designedtoprovidereasonableassuranceregardingtheachievementofobjectivesinthefollowingcategories:effectivenessandefficiencyofoperations,reliabilityoffinancialreporting,,CIA,CPA,,PhD,,theSarbanes-OxleyAct,corporategovernanceissues,internalcontrols,,aswellasvariousstatistics,accounting,:•controlenvironment,•riskassessment,•munication,•controlactivities,and•’ponentshaveprovenusefultoavarietyofgroups,,,internalauditorshavefoundCOSO’,ponentsoriginallyidentifiedinCOSO’“InternalControl—IntegratedFramework:GuidanceonMonitoringInternalControlSystems”(COSO,2007).Inthedocument,COSOstressesthesignificanceofmonitoring,ponententitiesoftenunderutilize
论文-外文文献 来自淘豆网m.daumloan.com转载请标明出处.
