coso内部控制模型
The COSO Internal Control Model
The COSO internal control framework was first introduced in 1992, and in 1994 a comprehensive four-section report on internal controls was issued, consisting of an executive summar
y, a framework, guidance to public companies on reporting on internal controls to third parties, and evaluation tools to help a company comprehensively assess its current control environment.
The COSO framework is relevant to achieving company objectives
in three areas:
Opera ...