加拿大CoCo委员会内部控制框架述评

加拿大CoCo委员会的内部控制框架是目前世界上最具影响力的内部控制理论框架之一。目的、承诺、能力、监控和学习四个基本内部控制要素以及在此基础上衍生出的20条核心原则是COCo委员会内部控制框架的主要特色。此外,coC0委员会还在内部控制的定义、内部控制与管理活动的关系以及内部控制的作用等方面有着独到的见解。

An Introduction to Internal Control Framework of Canadian CoCo Committee

The framework of the Criteria of Control Board (CoCo) of Canada is one of the most influential theoretical frameworks of internal control in the world. Four essential control elements-purpose, commitment, capability, monitoring and learrung-and other twenty core criteria denved from these control elements are distinguishing features of Co-Co framework. Besides, CoCo's view of the definition of control, the relationship between internal control and management and the function of internal control is unique and inspiring.