COSO Releases Updated Internal Control Framework

5月14日, 2013, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) released its revisions and updates to the1992 document Internal Control - Integrated Framework. COSO’s goal in updating the framework was to increase its relevance in the increasingly complex and global business environment so that organizations worldwide can better design, 实现, 评估内部控制. COSO believes this framework will provide organizations significant benefits; for example, increased confidence that controls mitigate risks to acceptable levels and reliable information supporting sound decision making.

COSO is a joint initiative of five private sector organizations and is dedicated to providing thought leadership through the development of frameworks and guidance on enterprise risk management, 内部控制, 和欺诈威慑. 188bet亚洲真人体育下载是COSO的成员.

In recognizing technological and business developments along with increased corporate risks, the need to codify existing principles and supporting attributes, as well as provide expanded guidance on nonfinancial reporting, COSO issued the updated framework for public comment in December 2011. Along with 200 other individuals and organizations, the 188bet亚洲真人体育下载 provided its comments. The framework retains the core definition of 内部控制 and the five components of a system of 内部控制. Companies that already have an effective system of 内部控制 should not experience additional responsibilities under the clarified framework.

COSO has released several documents in conjunction with their announcement.

• 3卷组:
• 执行概要
• 2013 Internal Control–Integrated Framework (框架)
• Illustrative Tools for Assessing Effectiveness of a System of Internal Control 

• Internal Control over External 财务报告 (ICEFR): A Compendium of Approaches and Examples

The publications above are also available in a 全面包.

访问 网上的COSO for more information, including their document 2013年COSO框架 & SOX合规.