COSO为管理层的目标评估提供了内控的标准,其提出的内部控制的三大主要目标是：运营的效率和效果,财务报告的可靠性,以及遵守适用的法律和规章。并将控制环境、风险评估、控制活动、信息和沟通、监控作为内控标准框架的五大组成要素。COSO COSO provides internal control standards for management’s goal assessment. The three main objectives of internal control that it proposes are: the efficiency and effectiveness of operations, the reliability of financial reporting, and compliance with applicable laws and regulations. It also includes the control environment, risk assessment, control activities, information and communication, and monitoring as the five major components of the internal control standard framework. COSO