根据美国COSO报告,内部控制框架由内部环境、目标设定、事件识别、风险评估、风险反馈、控制活动、信息与沟通、监控八个相互关联的要素构成,这八项要素是多方向交叉的多维的有机联系。上市公司应根据其自身的特征和需要,对内部控制要素加以有机结合。上市公司在完善 According to the US COSO report, the internal control framework consists of eight interrelated elements: internal environment, target setting, incident identification, risk assessment, risk feedback, control activities, information and communication, and monitoring. The eight elements are multi-directional Multidimensional organic links. The listed company should combine the internal control elements according to its own characteristics and needs. Listed companies are improving