内部控制缺陷的判定——基于COSO新内部控制框架研究

How to Judge the Defects of Internal Control?

内部控制缺陷认定标准是进行内部控制评价和鉴证的基础,但理论界对内部控制缺陷认定标准仍存在很大分歧,现有指南可操作性比较欠缺,本文利用COSO新内部控制框架从公司层面和账户层面建立了一套内部控制缺陷认定标准,为进一步推进内部控制理论和实务研究提供借鉴。

The criterions of recognition of defects of internal control are the basis for the evaluation the quality of internal control,but there are great differences on the recognition of defects of internal control In theory,and the maneuverability is lacking.This paper uses COSO the updated internal control-integrated framework to establish a set of standards to Identify deficiencies of internal control from the company level and account level,to establish a healthy interior controlling system,and to further improve the internal control theory.