COSO的整合内部控制框架(简称COSO框架)所蕴含的管理控制思想和应用架构在世界范围内得到了广泛认可,几乎所有内部控制的职业组织、监管机构所制定的内部控制标准与规范以及企业内部控制制度设计等都深受COSO框架的影响。我国作为世界上最具影响力的转型国家,在企业内部控制建设上也同样近乎全面地接受了COSO框架的思想与架构—— The management thinking and application architecture contained in the COSO Integrated Internal Control Framework (referred to as the COSO Framework) are widely recognized all over the world. Almost all internal control professional organizations and regulatory agencies have established internal control standards and norms, The design of control systems is deeply influenced by the COSO framework. As the most influential transitional country in the world, our country also accepted almost completely the thought and structure of the COSO framework in the internal control of enterprises.