COSO 2013版内部控制整体框架第三卷Illustrative tools英文版

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COSO 2013年修订的内部控制整体框架（Internal control——Integrated framework）包括三卷：Excecutive summary是给高管和董事看的，Framework and appendices是详细的框架，是给所有想详细了解内部控制的人看的，第三卷是Illustrative tools for assessing effectiveness of a system of internal control，提供内部控制评价的模板，帮助评估内部控制的有效性。这里就是第三卷的内容，目录如下：
Introduction
Templates
1. Overall Assessment of a System of Internal Control
2. Component Evaluation
3. Principle Evaluation
4. Summary of Deficiencies
The templates can be found in the companion document Illustrative
Tools for Assessing Effectiveness of a System of Internal Control—
Templates.
Scenarios
5. Scenario A: Is a Relevant Principle and Component Present and
Functioning?
6. Scenario B: Is Each of the Components Present and Functioning
and Operating Together in an Integrated Manner?
7. Scenario C: How Does a Material Weakness Impact Relevant
Principles, Components, and the System of Internal Control?
8. Scenario D: Are Relevant Principles and Components Present
and Functioning in a Division, Operating Unit, or Function?
9. Scenario E: How are the Assessments of Multiple Locations
Combined?

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关键词：Illustrative Tools 内部控制 USTR Tool framework control system 英文版 评估

Please upload the companion document Illustrative Tools for Assessing Effectiveness of a System of Internal Control—Templates.  Thanks.

amsyeung 发表于 2015-2-5 15:07
Please upload the companion document Illustrative Tools for Assessing Effectiveness of a System of I ...

已上传，是Excel格式的。请下载。

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