COSO委員會

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COSO委员会(Committee of Sponsoring Organizations of the Treadway Commission)
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COSO委員會(Committee of Sponsoring Organizations of the Treadway Commission)
COSO委員會(Committee of Sponsoring Organizations of the Treadway Commission,簡稱COSO)
COSO委員會網站網址http://www.coso.org/

目錄

COSO委員會簡介

  COSO委員會(全美反舞弊性財務報告委員會發起組織,Committee of Sponsoring Organizations of the Treadway Commission,縮寫COSO)

  1985年,由美國註冊會計師協會(AICPA)、美國會計學會(AAA)、財務經理人協會(FEI)、美國內部審計師協會(國際內部審計師協會的前身,IIA)、美國管理會計師協會(IMA)聯合創建了反虛假財務報告委員會(通常稱Treadway委員會),旨在探討財務報告中的舞弊產生的原因,並尋找解決之道。

  兩年後,基於該委員會的建議,其贊助機構成立COSO(Committee of Sponsoring Organization,COSO)委員會,專門研究內部控制問題。1992年9月,COSO委員會發佈《內部控制整合框架》(COSO-IC),簡稱COSO報告,1994年進行了增補。這些成果馬上得到了美國審計署(GAO) 的認可,美國註冊會計師協會AICPA)也全面接受其內容並於1995年發佈了《審計準則公告第78號》。由於COSO報告提出的內部控制理論和體系集內部控制理論和實踐發展之大成,成為現代內部控制最具有權威性的框架,因此在業內倍受推崇,在美國及全球得到廣泛推廣和應用。

COSO的運行

  自1992年美國COSO委員會發佈《COSO內部控制整合框架》以來,該框架已在全球獲得廣泛的認可和應用,但理論界和實務界一直不斷對其提出一些改進建議,強調內部控制整合框架的建立應與企業風險管理相結合。 2002年頒佈的薩班斯法案也要求上市公司全面關註風險,加強風險管理,在客觀上也推動了內部控制整體框架的進一步發展。與此同時,COSO委員會也意識到《內部控制整合框架》自身也存一些問題,如過分註重財務報告,而沒有從企業全局與戰略的高度來關註企業風險。正是基於這種內部和外部的雙重因素,新框架必須出台以適應發展需求

  2003年7月,美國 COSO委員根據薩班斯法案的相關要求,頒佈了“企業風險管理整合框架”的討論稿(Draft),該討論稿是在《內部控制整合框架》的基礎上進行了擴展而得來的,2004年9月正式頒佈了《企業風險管理整合框架》(COSO-ERM),標誌COSO委員會最新的內部控制研究成果面世。

  COSO企業風險管理的定義 :“企業風險管理是一個過程,受企業董事會、管理層和其他員工的影響,包括內部控制及其在戰略和整個公司的應用,旨在為實現經營的效率和效果、財務報告的可靠性以及法規的遵循提供合理保證。”COSO-ERM框架是一個指導性的理論框架,為公司的董事會提供了有關企業所面臨的重要風險,以及如何進行風險管理方面的重要信息。企業風險管理本身是一個由企業董事會、管理層、和其他員工共同參與的,應用於企業戰略制定和企業內部各個層次與部門的,用於識別可能對企業造成潛在影響的事項併在其風險偏好範圍內進行多層面,流程化的企業風險管理過程,它為企業目標實現提供合理保證。

  在內部控制整合框架五個要素的基礎上, COSO企業風險管理的構成要素增加到八個:(1)內部環境;(2)目標設定:(3)事項識別;(4)風險評估;(5)風險應對;(6)控制活動;(7)信息溝通;(8)監控。八個要素相互關聯,貫穿於企業風險管理的過程中。

COSO Board of Directors

  Chairman Larry Rittenberg, Ph.D., CIA

  Larry E. Rittenberg has been the Chair of COSO since January 1, 2005 and had previously served as the American Accounting Association's representative to COSO. Professor Rittenberg is the Ernst & Young Professor of Accounting at the University of Wisconsin-Madison where he teaches courses on auditing, enterprise risk management, and corporate governance. He has served on the Executive Committees of both the American Accounting Association and The Institute of Internal Auditors. He has written over 50 articles, books, and research monographs in areas of auditing, governance, risk, and control. He has been a frequent and willing speaker on behalf of COSO discussing internal control and enterprise risk management.

  Mark Beasley, Ph.D., CPA

  Mark S. Beasley represents the AAA on the COSO Board and is the Deloitte Professor of Enterprise Risk Management and Professor of Accounting in the College of Management at North Carolina State University. Mark’s research focuses on issues related to corporate governance, risk, and controls. He has is a past President of the American Accounting Association’s Auditing Section and has served on several national task forces and working groups, including the Auditing Standards Board SAS No. 99 Fraud Task Force and the advisory board for The Conference Board’s research about board of director responsibility for ERM.

  The American Accounting Association (the AAA) promotes worldwide excellence in accounting education, research, and practice. Founded in 1916, the AAA is a voluntary organization of persons interested in accounting education and research. The mission of the AAA is to foster worldwide excellence in the creation, dissemination, and application of accounting knowledge and skills. Membership currently exceeds 8,000 academics and practitioners from around the world.

  Charles Landes, CPA

  Charles E. Landes (Chuck) is Vice President Professional Standards and Services Group for the AICPA. In this capacity, Chuck directs the technical activities of the AICPA’s Audit and Attest Standards Team, which is responsible for the technical activities of the Auditing Standards Board (ASB) and the Accounting and Review Services Committee (ARSC). He is also responsible for overseeing the activities of the AICPA’s Accounting Standards team and Hotline team. Prior to joining the AICPA in October 2000, Chuck served as partner in charge of the accounting and auditing practice of Barnes, Dennig & Co. a large local firm located in Cincinnati, Ohio. He began his public accounting experience with Ernst & Whinney (now known as Ernst & Young) and was also a member of KMG Main Hurdman.

  The American Institute of Certified Public Accountants (AICPA) is the national professional organization for all Certified Public Accountants. Its mission is to provide members with the resources, information, and leadership that enable them to provide valuable services in the highest professional manner to benefit the public as well as employers and clients

  Michael Cangemi, CPA, CISA

  Michael Cangemi is president and chief executive officer of Financial Executives International. He is the former president, chief executive officer, and director of Etienne Aigner Group, Inc. (Aigner), a leading designer of women’s accessories. He currently serves as a member of the Financial Accounting Standards Advisory Council and the International Accounting Standards Board-Standards Advisory Council and is a director and chair of the Audit & Governance Committee of New Jersey Reads, Inc. Prior to joining Aigner, Cangemi held positions at BDO Seidman, Phelps Dodge Corporation, and Ernst & Young. From 1987 to 2007 he was the editor-in-chief of the IS Control Journal, in which his regular column, Issues & Comments, appeared. Cangemi co-authored Auditing in an EDP Environment, and in 1993 he published his second book, Managing the Audit Function, which is now in its third edition.

  Financial Executives International (FEI) is the leading advocate for the views of corporate financial management. Its 15,000 members hold policy-making positions as chief financial officers, treasurers, and controllers. FEI enhances member professional development through peer networking, career planning services, conferences, publications, and special reports and research. Members participate in the activities of 86 chapters, 75 of which are in the United States and 11 in Canada.

  Jeff Thomson

  Jeffrey Thomson is the president and CEO at the Institute of Management Accountants. Prior to his IMA assignment, Thomson worked at AT&T and last served as CFO of a multi-billion dollar unit. Thomson has written numerous articles and spoken globally on financial leadership, enterprise risk management, internal controls, business performance management and strategic planning. He has also provided testimony to the U.S. Congress on Sarbanes-Oxley implementation issues impacting U.S. competitiveness. Thomson is considered a global thought leader in the emerging area of Governance, Risk and Compliance.

  With a worldwide network of more than 60,000 professionals, the Institute of Management Accountants (IMA) is the world’s leading organization dedicated to empowering accounting and finance professionals to drive business performance. IMA provides a dynamic forum for professionals to advance their careers through Certified Management Accountant (CMA®) certification, research, professional education, networking and advocacy of the highest ethical and professional standards.

  David Richards, CIA, CPA

  David Richards is president of The IIA and a member of The IIA International Board of Directors. Since taking his post in 2004, he has traveled the world to foster global advocacy of the profession and worked to help ensure internal audit professionalism and adherence to The IIA’s International Standards for the Professional Practice of Internal Auditing. He views his role as integral to raising global awareness of internal auditing as a vibrant and growing profession that is inherent in good governance, strong internal control, and effective risk management. Previously, Richards had a 33-year career at FirstEnergy Corp., where he was chief audit director for 24 years. Serving four million customers, FirstEnergy is a U.S. electric utility with assets of $38 billion and annual revenue of $12 billion.

  Established in 1941, The Institute of Internal Auditors (IIA) is an international professional association with global headquarters in Altamonte Springs, Fla., USA, with members in 165 countries. The IIA is the internal audit profession's global voice, recognized authority, acknowledged leader, chief advocate, and principal educator. Members work in internal auditing, risk management, governance, internal control, information technology audit, education, and security.

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