企业内部控制体系的构建——基于对COSO和COCO内部控制体系的整合性探析

Construction of Enterprise's Internal-Control System——Based on the Integral Analysis of COSO and COCO Internal-Control Systems

美国COSO内部控制框架和加拿大COCO内部控制框架是当今世界上公认的两个最具有影响力的内部控制理论框架。文章在分析这两类内部控制框架的基础上,整合与构造了新型的内部控制体系,并且探寻该内部控制体系中各维度的内涵以及各维度之间的内在关联性。

American COSO and Canadian COCO internal-control framework are the two generally accepted and most influential internal-control theoretical framework. This paper , by analyzing the above two kinds of internal-control framework, integrates and reconstructs the internal control system and explores the connotations of the relationships among the elements of the internal-control system.