摘要
比较了萨班斯法案与ISO9001的内部控制体系,认为二者在许多章节上有对应关系,或者在法律精神上有类似的应用,ISO9001作为质量管理体系认证标准对财务控制风险每个环节都实施了控制;类似地,COSO框架的五个要素在ISO9001中也均有充分的体现。
Sarbanes-Oxley Act is compared with ISO9001 term by term.The results show that homologous relationship,similar applications,exist in their sections and legal spirit respectively.All most all of the taches of the financial control risk are controlled sufficiently by ISO9001;similarly,the five factors of COSO framework are incarnated in ISO9001.
出处
《经济问题》
CSSCI
北大核心
2008年第2期105-107,共3页
On Economic Problems
