COSO

Using COSO Model to Analyze the Failure Reason of Internal Control

依据COSO模型分析企业内部控制失效的原因

A Research of China Enterprise Internal Control under the COSO Enterprise Risk Management Framework

COSO风险管理框架下我国企业内部控制研究

Research on Evaluation of Enterprises ' Financial Risk Control Based on the COSO Risk Management Framework

基于COSO风险管理框架的企业财务风险控制评价研究

On Evaluating Model of Internal Control of State-owned Commercial Bank based on COSO Theory

基于COSO模式的国有商业银行内部控制评价模型研究

The Study of the Assessment of Risk Management Abilities in Life Insurance with COSO Method

基于COSO理论的寿险公司风险管理能力评估研究

To Construct the Internal Control of Accounts Receivable Based on COSO Framework

基于COSO框架构建企业应收账款内部控制

The Internal-control Research of Enterprises in Our Country Based on the New COSO Report

基于新COSO报告下的我国企业内部控制研究

The issue of the COSO report marks the new stage of the internal control theory .

其中COSO报告的发表标志着内部控制理论发展到全新的阶段。

On the Internal Control Framework of COSO Report

关于COSO报告内部控制框架的一种理论修正

Relevant Enterprise Risk Management industry frameworks such as COSO and RIMS .

相关企业风险管理行业框架，比如COSO和RIMS。

Corporate Governance , Corporate Management and Internal Control & The Analyses of COSO 's Enterprise Risk Management Framework

公司治理、公司管理与内部控制&对COSO企业风险管理框架（ERM）的分析

From COSO internal control Framework to SOX act all required higher standard on internal audit .

从COSO内部控制整体框架，到萨班斯-奥克斯利（SOX）法案，都对内部审计提出了更高的要求。

Analysis and Enlightenment of Rural Credit Cooperative 's Present Situation Based on the Latest Achievement of the COSO

基于COSO最新成果的农村信用社内部控制现状分析和启示

Due to external risk factors are uncontrolled , COSO Internal control theory provides theory basis for tax risk management .

由于外部因素难以控制，COSO内部控制理论成为税务风险管理的理论基础。

Finally , this paper proposes to build internal control system of College rear-service enterprises under the COSO framework .

文章最后提出在COSO框架下构建高校后勤企业内部控制体系的思路。

The New Development of COSO Report Analysis the event of China Aviation Oil ( Singapor e ) on Enterprise Risk Management

COSO报告下的内部控制新发展&从中航油事件看企业风险管理

At present , many enterprises and academics on the evaluation of internal control is a simple comparison with the COSO framework .

目前很多企业和学者对内部控制的评价，就是简单的与COSO框架一一对照。

In 1992 , COSO Committee put forward the report " the overall framework of internal control ", updated in 1994 .

1992年，COSO委员会提出报告《内部控制&整体框架》，1994年进行了增补。

The third chapter analyses the limitation of COSO Framework and the inspiration of Basel Capital Agreement for internal control .

第三章分析了COSO框架的局限性和巴塞尔协议对内部控制研究的启示；

At the same time , the act specified in the COSO internal control framework as establishment , evaluation of enterprise internal control standards .

同时，该法案指定要以COSO内部控制框架作为建立、评估企业内部控制的标准。

Though COSO has been engaged in constructing a common framework for internal control , it has not achieved the expected effect .

尽管COSO内部控制框架已经在从事构建通用内部控制平台的努力，但效果并没有预想的理想。

The research of inner-control abroad began in the 1930s , and a comparatively perfect system called COSO .

国外内部控制的研究始于20世纪30年代，现已有了较为系统的COSO内部控制框架体系。

Classification controls over enterprises risks need to follow COSO s example to build up risk management body and make sure that classification controls .

企业风险的分类控制需要借鉴COSO的做法，建立风险管理总体框架，保证企业风险分类控制的规范化和制度化。

The paper firstly provides the concepts of risk , total risk management , and introduces the ERM integrated frame COSO committee issues .

本文首先对风险、全面风险管理的概念进行了界定，并简要介绍了COSO发布的《全面风险管理整合框架》的相关内容。

According to report COSO , surroundings of internal control and appraisal of risks are the keys to improve efficiency and effect of internal control .

据COSO报告，环境和风险评估是提高企业内部控制效率和效果的关键。

COSO report advancing the theory of ICS ( internal control system ) shows that ICS has occupied an important station in the management .

COSO报告对企业内部控制体系要素的分析也向我们表明，内部控制已经在企业的经营管理过程中占据了十分重要的地位。

The research of the internal control of an enterprise group provides an availability reference to the construction of a reasonable internal control system based on COSO Integrated Framework .

对于企业集团内部控制的研究，为企业集团如何有效、合理借鉴COSO内部控制整合框架体系，构建匹配于企业集团自身的科学、合理的内部控制体系提供了有益的参考。

This article use comparative analysis method and put forward some improved suggestion on internal accounting control range , goal and forming mechanism in accordance with COSO reports .

本文主要采用对比分析的方法，借鉴以美国COSO报告为代表的企业内部控制研究的先进理念，对现行规范中关于内部会计控制的范围、目标、设置方式等方面存在的问题提出若干改进建议。

First , sort out internal control theory , and introduce the COSO and its report , lay a solid theoretical basis for the next internal control system analysis .

首先，本文对内部控制的理论进行的梳理，并介绍了COSO以及其发布的报告，为接下来的内部控制体系分析夯实了理论依据。

The evolution of internal control theory from western World has made great confluence to China , particularly , the complete frame theory raised by COSO committee .

西方的内部控制理论的嬗变对于我国有重要的影响，尤其是COSO委员会提出的整体框架理论。