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21世纪初震惊全球的安然和世界通讯财务舞弊案的爆发给全球资本市场投下了一颗重磅炸弹,财务舞弊的出现实则是内部控制漏洞提供了可乘之机,企业内部控制的建设开始被提升到了前所未有的重要地位,催生了美国SOX法案的出台,SOX法案要求公司管理当局对财务报告内部控制进行评价并由注册会计师对管理层对内部控制的自我评价发表意见,强调了对公司内部控制的有效性进行评估。
At the beginning of 21st century, the outbreak of financial distress cases of Enron and WorldCom that shocked the world put a heavy bomb on global capital markets. The appearance of financial fraud actually provided an opportunity for internal control loopholes. The construction of internal control of enterprises began to be Promoted to an unprecedented important position, the birth of the United States SOX Act promulgated the SOX Act requires the company management to evaluate the internal control of financial reporting by certified public accountants on management’s self-evaluation of internal control express their views on the internal control of the company The effectiveness of the assessment.