Executive summary　1
1 Introduction 10
1.1 Background 10
1.2 Objectives 11
1.3 Groups12
1.4 Effective date13
2 The importance of internal control and risk management　14
3 Maintaining a sound system of internal control18
3.1 Responsibility for the system of internal control 18
3.2 The system of internal control 19
3.3 Understanding the nature and context of control22
4 Reviewing the effectiveness of internal control.27
4.1 Responsibility for reviewing the effectiveness of internal control 27
4.2 The process for reviewing effectiveness　30
4.3 Business objectives 31
4.4 Risk identification and assessment33
4.5 Identification of appropriate controls 38
4.6 Monitoring of controls 40
5 Disclosure 49
5.1 The new requirements 49
5.2 Implementation 54
5.3 Specimen statements on internal control 54
6 Internal audit 56
6.1 Background　56
6.2 The revised requirements57
6.3 The role of internal audit58
6.4 Other assurance providers60
7 The KPMG methodology 61
Contents[subject_毕马威]