Internal control
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内部控制
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In accounting and auditing, internal control is defined as a process effected by an organization's structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific goals or objectives.[1] It is a means by which an organization's resources are directed, monitored, and measured. It plays an important role in preventing and detecting fraud and protecting the organization's resources, both physical (e.g., machinery and property) and intangible (e.g., reputation or intellectual property such as trademarks). 在会计、审计、内部控制被定义为一种过程影响一个组织的结构、工作流程和权威,人们和管理信息系统,用于帮助组织完成特定的目标或目的。[1]使用的一种方法,它是一个组织的资源是导演,被监测和测量。
发挥了重要的作用,在预防和侦测诈骗和保护组织的资源,包括生理的(例如,机械及财产)和无形的(如,声誉和知识产权的商标)。
At the organizational level, internal control objectives relate to the reliability of financial reporting, timely feedback on the achievement of operational or strategic goals, and compliance with laws and regulations. At the specific transaction level, internal control refers to the actions taken to achieve a specific objective (e.g., how to ensure the organization's payments to third parties are for valid rvices rendered.) Internal control procedures[2] reduce process variation, leading to more predictable outcomes. Internal control is a key element of the Foreign Corrupt Practices Act (FCPA) of 1977 and the Sarbanes–Oxley Act of 2002, which required improvements in internal control in United States public corporations. Internal controls within business entities are also referred to as operational controls.
Internal controls have existed from ancient times. In Hellenistic Egypt there was a dual administration, with one t of bureaucrats charged with collecting taxes and another with
supervising them.[3] In the Republic of China, the Control Yuan (監察院; pinyin: Jinch Yan), one of the five branches of government, is an investigatory agency that monitors the other branches of government. 在组织层次、内部控制目标与财务报告的可靠性,及时反馈中所取得的成果,具体操作和战略目标和法律法规遵循情况。在特定的交易水平,内部控制是指采取的动作来达到特定的目的(例如,如何确保组织的付款给第三方提供的服务是为有效。)内部控制程序[2]的基础上降低制程变异,导致更可预见的结果。内部控制是一种主要元素的海外反腐败法》(涉外贪渎)于1977年和2002年的老朋友奥克斯Sarbanes行为,这要求改进内部控制在美国上市公司的数据。在事业单位内部控制也被叫作运行控制。
Definitions
There are many definitions of internal control, as it affects the various constituencies (stakeholders) of an organization in various ways and at different levels of aggregation. 有许多的定义,因为它会影响内部控制,各选区(利益关系人)的一个组织以各种不同的方式和不同级别的集合体。
Under the COSO Internal Control-Integrated Framework, a widely-ud framework in the United States, internal control is broadly defined as a process, effected by an entity's board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories: a) Effectiveness and efficiency of operations; b) Reliability of financial reporting; and c) Compliance with laws and regulations. COSO内部Control-Integrated框架下,一种被广泛使用的框架在美国,内部控制是广义的定义作为一个过程,受到一个实体的董事会、管理层和其他人员,设计提供合理保证目标有关的成果在以下几类:1)的效果和效率业务;b)可靠性的财务报告,和c)符合法律法规,制定本办法。
COSO defines internal control as having five components:
1. Control Environment-ts the tone for the organization, influencing the control consciousness of its people. It is the foundation for all other components of internal control.
