| 基于全面风险管理的COSO内部控制框架—浅议其在中小型会计师事务所的运用 |
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| 引用本文： | 李小芹.基于全面风险管理的COSO内部控制框架—浅议其在中小型会计师事务所的运用[J].广西财经学院学报,2009,22(3):89-93. |
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| 作者姓名： | 李小芹 |
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| 作者单位： | 广西交通投资集团有限公司,财务审计部,广西,南宁,530022 |
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| 摘 要： | 企业风险无处不在,做好风险管理是会计师事务所生存和发展的基础.针对风险管理存在的问题引入全面风险管理的COSO内部控制框架,在中小型会计师事务所建立基于全面风险管理的内部控制模式,包括战略目标、控制环境、风险识别、控制活动和监督五个方面.
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| 关 键 词： | 内部控制 会计师事务所 风险管理 |
COSO Internal Control Framework Based on Overall Risk Management Discussion on its Application in Small and Medium- sized Accounting Firms |
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| LI Xiao-qin.COSO Internal Control Framework Based on Overall Risk Management Discussion on its Application in Small and Medium- sized Accounting Firms[J].JOURNAL OF GUANGXI UNIVERSITY OF FINANCE AND ECONOMICS,2009,22(3):89-93. |
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| Authors: | LI Xiao-qin |
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| Institution: | Department of Financial Audit;Guangxi Communications Investment Group Co.Ltd.;Nanning 530022;China |
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| Abstract: | Business risk is everywhere,good risk management is the base of survival and development of accounting firms.For problems concerning risk management,this paper introduced the COSO internal control framework of overall risk management,and established internal control model for small and medium-sized accounting firms,which included five aspects,i.e.strategic targets,control environment,risk identification,control activities and supervision. |
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| Keywords: | COSO |
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