基于COSO内部控制要素嵌入的企业组织控制模型研究

Research on Control Model of Organization Embedded by COSO Internal Control Components

现代意义上的企业内部控制理论主要基于外部审计角度开展研究。然而,将主要以审计角度进行研究的内部控制理论成果运用于企业实践时,却出现成本高昂、效率低下等诸问题。因为企业管理人员是从管理学的角度,并非从外部审计对内部控制的研究成果的角度理解与实施组织各层级的控制行为,而管理学与外部审计两者在目标与范围方面又是不相同的,因此需要构建一个整合性的组织控制模型以解决这种差异导致的问题,并为企业实施内部控制提供指引。本文主要分析了COSO内部控制框架与管理学对控制的主要研究成果之间的差异,并在此基础上构建基于COSO内部控制要素嵌入的企业组织控制模型。

The current theory of internal control is based on the research from external audit point of view.However,it is costly,low efficient when this theory is applied to business practices.The reason is that executives comprehend and implement control actions not in the perspective of the theory of internal control based on external audit,but the theory of management.And there are differences between the two theories.Therefore,it is necessary to establish an integrated control model of organization so that the problems caused by the differences can be resolved and executives can implement the control actions more efficiently under the guidance of the model.This paper analyzed the differences between COSO internal control framework and the control theory of management,on the base of which the control model of organization embedded by COSO internal control components was established.