基于COSO框架下的事业单位内部控制问题探析

COSO框架下事业单位内部控制中容易出现的问题,主要体现在内部环境、风险评估、控制活动、信息与沟通、内部监督等方面。事业单位建立健全内部控制制度,当务之急是营造强烈的内控氛围,通过建立有效的风险识别评估及应急体系,加强组织控制,明确职责划分,严格执行预算管理,加强对实物的控制和管理,建立内部信息传递通道,建立有效的内部审计监督机制,合理设置内控考评体系等。

Internal Controls of Public Institutions Based on COSO Framework

The main problems appeared in internal control of public institutions under COSO framework lie in internal environment,risk evaluation,control activity,information and communication,and internal supervision.For public institution to establish and improve internal control system,the urgent affairs are to create intense environment for internal control;to strengthen organization,clarify responsibility,and practice budget management through building effective risk recognition and emergency response systems;to increase control and management on physical entity;to set up transfer passages for internal information,effective supervision mechanism on internal audit,and reasonable evaluation system on internal control.