| 萨班斯法案与ISO9001内部控制体系的比较 |
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| 引用本文： | 郭春明. 萨班斯法案与ISO9001内部控制体系的比较[J]. 经济问题, 2008, 342(2): 105-107 |
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| 作者姓名： | 郭春明 |
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| 作者单位： | 中国人民大学,商学院,北京,100872;南京财经大学,会计学院,南京,210046 |
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| 摘 要： | 比较了萨班斯法案与ISO9001的内部控制体系,认为二者在许多章节上有对应关系,或者在法律精神上有类似的应用,ISO9001作为质量管理体系认证标准对财务控制风险每个环节都实施了控制;类似地,COSO框架的五个要素在ISO9001中也均有充分的体现.
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| 关 键 词： | 萨班斯法案 COSO框架 ISO9001 内部控制 |
| 文章编号： | 1004-972X(2008)02-0105-03 |
| 修稿时间： | 2007-12-01 |
The Comparison of Internal Control between Sarbanes-Oxley Act and ISO9001 |
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| GUO Chun-Ming. The Comparison of Internal Control between Sarbanes-Oxley Act and ISO9001[J]. On Economic Problems, 2008, 342(2): 105-107 |
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| Authors: | GUO Chun-Ming |
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| Affiliation: | GUO Chun-Ming(1,2)(1.School of Business,Renmin University of China,Beijing 100872,China,2.School of Accounting,Nanjing University of Finance & Economic,Nanjing 210046,China) |
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| Abstract: | Sarbanes-Oxley Act is compared with ISO9001 term by term.The results show that homologous relationship,similar applications,exist in their sections and legal spirit respectively.All most all of the taches of the financial control risk are controlled sufficiently by ISO9001;similarly,the five factors of COSO framework are incarnated in ISO9001. |
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| Keywords: | Sarbanes-Oxley Act COSO framework ISO9001 internal control |
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