摘要
紧随内部控制整合框架的修订,COSO于2014年10月21日宣布启动更新企业风险管理框架的计划。COSO对两大框架的修订引起业内广泛的关注,而对于2013内部控制整合框架的相关理论还有待更深入的诠释。本文全面介绍了COSO2013内部控制整合框架更新的背景、内容及主要变化,在此基础上,提出了2013内部控制整合框架对进一步完善国内内部控制规范体系的启示。
Following the revision of the Internal Control Integrated Framework,COSO announced plans to up- date Enterprise Risk Management Integrated Framework on October 21,2014. The revision for two Frameworks cau- ses widespread attention,but the relevant theories of Internal Control Integrated Framework also need further inter- pretation. This paper introduces the updating background, content and main changes of COSO2013 Internal Control Integrated Framework,and gives suggestions for the domestic system of internal control
出处
《内蒙古财经大学学报》
2015年第6期36-39,共4页
Journal of Inner Mongolia University of Finance and Economics
关键词
内部控制
整合框架
internal control
integrated framework