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1内部控制及其目标的变迁内部控制的思想产生于18世纪产业革命以后,伴随着组织的形成而产生的。内部控制经历了一个不断发展、完善的历史进程。总体而言,内部控制变迁的轨迹可以概括为“内部牵制——内部控制制度——内部控制结构——内部整合框架——企业风险管理”的过程。内部控制随着组织经营环境的变化而变化,又在外部因素的催生下逐渐趋于复杂和完善。COSO报告的研究成果表明,内部控制的框架已经扩展到企业经营的各个层面,从企业内部扩展到企业外部,形成了以内部管理层为主要角色,依靠组织中
1 Internal Control and the Change of Its Objectives The thoughts of internal control originated from the formation of the organization after the industrial revolution in the 18th century. Internal control has undergone a continuous development and improvement of the historical process. In general, the trajectory of internal control change can be summarized as the process of “Internal Control - Internal Control System - Internal Control Structure - Internal Integration Framework - Enterprise Risk Management”. Internal control changes with the change of the business environment of the organization, and gradually becomes more complicated and perfect under the birth of external factors. The research findings of the COSO report show that the framework of internal control has been extended to all levels of business operation, extending from the inside to the outside of the enterprise, forming the role of internal management and relying on the organization