内控的五要素Components of Internal Control
Components of Internal Control
内部控制的要素
Internal control consists of five integrated components.
内部控制包括五个相关关联的要素。
Control Environment
控制环境
The control environment is the t of standards, process, and structures that provide the basis for carrying out internal control across the organization. The board of dire拜年红包
ctors and nior management establish the tone at the top regarding the importance of internal control including expected standards of conduct. Management reinforces expectations at the various levels of the organization. The control environment compris the integrity and ethical values of the organization; the parameters enab工作证明图片
ling the board of directors to carry out its governance oversight responsibilities; the organizational structure and
assignment of authority and responsibility; the process for attracting, developing, and retaining competent individuals; and the rigor around performance measures, incentives, and rewards to drive accou官职
ntability for performance. The resulting control environment has a pervasive impact on the overall system of internal control.
控制环境是一套标准、流程和结构，能够为内部控制的实施提供基础。董事会和高级管理层为内部控制的重要性（包括期待的行为准则）提供高层定调（the tone at the top）。组织各个层级的管理活动强化2018选秀
了这种期望。控制环境包括了组织正直和道德的价值观；促进董事会行使公司治理的监控职责的机制；吸引、开发和保留人才的机制；严
obtains or generates and us relevant and quality information from both internal and external sources to support the functioning of other componen丹麦英语
ts of internal control.
信息对于组织而言，对推进内控、促进其目标实现是非常必要的。管理层从内外部获得或生成，并且使用相关的有质量的信息来支持内部控制其他要素的正常运转。
Communication is the continual, iterative process of providing, sharing, and obtaining necessary information. Internal communication is the means by which information is disminated throughout the organization, flowing up, down, and across the entity. It enables personnel to receive a clear message from nior management that control responsibilities must be taken riously. External communication iggt偏高
s twofold: it enables inbound communication of relevant external information, and it provides information to external parties in respon to requirements and expectations.
沟通是一个持续和不断重复的提供、分享和获得必要的信息的过程，。内部沟通是一个手段，使得信息能够在整个组织向上、向下和横向扩散，能够帮助员工接受来自高管层的清晰的信息——控制的职责必须认真实施。外部沟通包括两个部分：将外部的相关信息传入组织内部，以及根据其要求和期望，提供信息给外部的相关方。
Monitoring Activities
监督活动
Ongoing evaluations, parate evaluations, or some combination of the two are ud to ascertain whether each of the five c成长手册家长寄语
omponents of internal control, including controls to effect the principles within each component, is prent and functioning. Ongoing evaluations, built into business process at different levels of the entity, provide timely informatio画狗狗
n. Separate evaluations,牛蛙吃什么
conducted periodically, will vary in scope and fre-
