This paper aims to investigate the issue relating to the internal control system of listed companies, according to the publication of the new framework COSO （Committee of Sponsoring Organization of Treadway Commissio...This paper aims to investigate the issue relating to the internal control system of listed companies, according to the publication of the new framework COSO （Committee of Sponsoring Organization of Treadway Commission） updated in 2013. Since December 15, 2014 came into force the new framework on the procedures to implement and to make use of an efficient system of internal control for listed companies. With the introduction of the new framework, the original framework of 1992 will be considered as the preceding version. The recent 2013 updated framework is considered as an ＂evolution rather than a revolution＂. This study will explore the latest changes brought to the 1992 COSO framework and the opportunity arising with the transition to COSO 2013.展开更多
On the basis of the latest progress of internal control theory, this paper analyzes the contents and characteristics of COSO report in US. Based on the actual domestic circumstances, the paper gives 5 suggestions for ...On the basis of the latest progress of internal control theory, this paper analyzes the contents and characteristics of COSO report in US. Based on the actual domestic circumstances, the paper gives 5 suggestions for reference to improve the management of China’s commercial banks.展开更多
使用内部控制的相关知识探讨高校资产管理问题,通过介绍C O S O报告在高校固定资产管理中的应用,旨在为解决目前高校资产管理中存在的问题提供理论支持和实践指导,力求实现教育资源的优化管理,达到高校资产的保值增值的目标,对今后高校...使用内部控制的相关知识探讨高校资产管理问题,通过介绍C O S O报告在高校固定资产管理中的应用,旨在为解决目前高校资产管理中存在的问题提供理论支持和实践指导,力求实现教育资源的优化管理,达到高校资产的保值增值的目标,对今后高校资产管理的理论研究和管理水平的提高起到促进作用。展开更多
文摘This paper aims to investigate the issue relating to the internal control system of listed companies, according to the publication of the new framework COSO （Committee of Sponsoring Organization of Treadway Commission） updated in 2013. Since December 15, 2014 came into force the new framework on the procedures to implement and to make use of an efficient system of internal control for listed companies. With the introduction of the new framework, the original framework of 1992 will be considered as the preceding version. The recent 2013 updated framework is considered as an ＂evolution rather than a revolution＂. This study will explore the latest changes brought to the 1992 COSO framework and the opportunity arising with the transition to COSO 2013.
文摘On the basis of the latest progress of internal control theory, this paper analyzes the contents and characteristics of COSO report in US. Based on the actual domestic circumstances, the paper gives 5 suggestions for reference to improve the management of China’s commercial banks.
