coso報告對內(nèi)部控制設(shè)計的指導(dǎo)【外文翻譯】_第1頁
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1、本科畢業(yè)論文（設(shè)計）外文翻譯外文題目DesigninganInternalControlAssessmentProgramUsingCOSO’sGuidanceonMoniting外文出處《DesigninganInternalControlAssessmentProgramUsingCOSO’sGuidanceonMoniting》TheCpaJournal2010(5):5255外文作者BYiTsay原文：原文：section302

2、oftheSarbanesOxleyActof2002(SOX)requiresthatCEOsCFOsofpubliccompaniesinconnectionwiththefilingofperiodicreptsundertheSecuritiesExchangeActof1934discloseanychangesintheirinternalcontrolsystems.SOXsection404furtherrequires

3、thatmanagementpresentareptassessingtheeffectivenessofitsinternalcontrolsthatsuchassessmentreptbeauditednessofthesystemlestitbecomeoutdatedduetothechangingbusinessenvironmentoperations.Managementofpubliccompaniesmustmaint

4、aintherecdsofmonitingactivitiestoprovidesufficientevidenceindertosubstantiatethereptoninternalcontrolassessment.HowcancompanymanagementdevelopasystematicapproachtoaccomplishtheobjectivesofmonitingreptingsimultaneouslyThe

5、CommitteeofSponsingganizationsoftheTreadwayCommission(COSO)issuedGuidanceonMonitingInternalControlSystemsinJanuary2009.Theguidanceprovidesamodelfcompanymanagementtodesignimplementaninternalcontrolassessmentprogram.Thisar

6、ticleaddressestheissuesofdesigningsuchaprogram.Thefirstsectiondealswithessentialconceptsthatcompanymanagementmustunderstbefeadesigncancommence.ThesecondsectionappliesCOSO’smonitingguidancefadetaileddesignofsuchaprogram.C

7、onsiderationsfaConceptualDesign■Controlenvironment■Riskassessment■Communicationinfmation■Moniting■ControlactivitiesBothmanagementauditsusethesameCOSOframewkftheirrespectiveresponsibilitiesthoughtheirrolesrelatedtointerna

8、lcontrolsarevastlydifferent.Fexampleintegrityoftopmanagementisthemostimptantcontrolenvironmentissue.Tomakeadeterminationonmanagement’sintegrityauditsmustexaminethetonefromthetopfcluesofmanagement’sintentovertheinternalco

9、ntrolsystems.Incontrasttheexecutiveofficersrepresentingmanagementdonotneedanauditingproceduretofindoutwhethernottheythemselvesareethical.Iftopmanagementwantsgenuinecontrolshowevertheymustdemonstratetotheiremployeesthatth

10、eyareseriousaboutemployees’faithfulexecutionofinternalcontrols.Thusmanagementusesthetoneatthetoptogetthemessageacrossultimatelythisbecomesacommondenominatbetweenauditscompanymanagement.Onecanobservesimilarphenomenaintheo

11、therfourcomponentsofCOSO’sframewktoshowthatauditsmanagementcanapplythesamemodelfromtheirrespectiveperspectivesaccomplishtheirjobscomftably.ThemonitingcomponentoftheframewkisthefocusofCOSO’smonitingguidancewhichwillbethem

12、odelusedinthisarticle.Riskbasedapproach.Managementprofessionalaccountantsfaceadifficultchallengewhentheytrytodesigneitheraninternalcontrolsystemaninternalcontrolassessmentprogram.Therearemanyaspectsofacompany’sbusinessop

13、erationsaccdinglynumerousaspectsoffinancialreptingsoitmaybedifficulttofigureoutthedetailsofinternalcontrolactivities.Ontheotherhbecausecompanieshavelimitedresourcestheycannotuseablanketapproachtoimposeinternalcontrolacti

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