12. 2005年6月黄乾坤 CPA CIA内部控制(1)内部控制是企业为控制经营风险、实现经营目标而制定的各项政策与程序。
COSO报告指出:内部控制是一个过程,受企业董事会、管理当局和其他员工影响,旨在保证财务报告的可靠性、经营的效果和效率以及现行法规的遵循。它认为内部控制整体架构主要由控制环境、风险评估、控制活动、信息与沟通、监督五项要素构成。
中国财政部对内部会计控制做了如下的定义:内部会计控制是指单位为了提高会计信息质量,保护资产的安全、完整,确保有关法律法规和规章制度的贯彻执行等而制定和实施的一系列控制方法、措施和程序。
注:COSO是指美国反对虚假财务报告委员会所属的内部控制专门研究委员会——发起机构委员会(Committee of Sponsoring Organizations of the Treadway Commission, 简称COSO)。它包括美国注册会计师协会,内部审计师协会,财务经理协会,美国会计学会,管理会计协会。关于内部控制定义我们可以看看COSO的英文interpretation
136. 2005年6月黄乾坤 CPA CIACOSO Definition of Internal ControlInternal control is a process, effected by an entity’s board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories:
Effectiveness and efficiency of operations
Reliability of financial reporting
Compliance with applicable laws and regulations
Key Concepts
Internal control is a process. It is a means to an end, not an end in itself.
Internal control is effected by people. It’s not merely policy manuals and forms, but people at every level of an organization.
Internal control can be expected to provide only reasonable assurance, not absolute assurance, to an entity’s management and board.
Internal control is geared to the achievement of objectives in one or more separate but overlapping categories. return