CAJ | 학술논문

仅停留于概念和原则阐述的监督要素未能为企业设计和执行监督程序提供有效的工具,从而成为企业内部控制失败的主要原因.COSO委员会新近研究并发布了基于风险导向的内部控制监督模型,它是一项嵌入风险信息与信息技术的系统化监督流程工具,以推动企业将监督有效地植入公司的持续控制过程,它首次在实质上推动了内部控制监督要素的应用性发展.本文在对监督要素概念发展过程进行梳理的基础上,系统地引介了COSO监督模型的核心内涵,并较为细致地分析了监督模型的创新性及其在中国的应用.
부정류우개념화원칙천술적감독요소미능위기업설계화집행감독정서제공유효적공구,종이성위기업내부공제실패적주요원인.COSO위원회신근연구병발포료기우풍험도향적내부공제감독모형,타시일항감입풍험신식여신식기술적계통화감독류정공구,이추동기업장감독유효지식입공사적지속공제과정,타수차재실질상추동료내부공제감독요소적응용성발전.본문재대감독요소개념발전과정진행소리적기출상,계통지인개료COSO감독모형적핵심내함,병교위세치지분석료감독모형적창신성급기재중국적응용.
The monitoring components that stay only on conceptual or principle level can't provide enterprises effective instruments to design and implement monitoring processes, which have become the key cause of internal control failure. The COSO board recently issued a risk - oriented model for monitoring, it is a systemic monitoring workflow tool embed with risk information and IT and can strengthen enterprise's ability for integrating monitoring component to their continuous control process, this model is the first time to promote the monitoring component to the applicative development. This paper describes the conceptual development history of monitoring component and then introduces the core significance of COSO's model for monitoring, analyzes its innovations and implications for Chinese companies.