基于COSO內(nèi)控框架的甘肅萬維內(nèi)控體系研究.pdf

1、蘭州大學碩士學位論文基于COSO內(nèi)控框架的甘肅萬維內(nèi)控體系研究姓名：高鵬申請學位級別：碩士專業(yè)：工商管理運營管理指導教師：柴國榮20090401m3A學位論文作者：高鵬基于COSO內(nèi)控框架的甘肅萬維內(nèi)控體系研究ABSTRACTTheearly21吼century，duetOthefinancialeventfromtwofamouscompanies弱EnronandMCIWorldcom，triggeredaglobalinterna

2、lcontrolmanagement，corporategovemanceandregulatoryauditsstrengthenwithintheindustrializedcountriesparticularlyUSgovernmentIn2002，TheUSCongressapprovedthefamous”SarbanesOxleyAct”(sox)，requiringthemanagementofpubliccompani

3、essetupinternalcontrolmeasurementanddisclosuretheinternalcontroleffectiveness，whiletheexternalauditormustauditthereportTheSOXdesignatedCOSOasthecompanyestablishmentandassessmentstandardInthesameyeartheCICPAalsopromulgate

4、dthe”InternalControlAuditGuidance”，requiringCCPAmustbeauditedbyenterpriseinternalcontrolsystemTosetupthecomprehensiveandeffectiveinternalcontrolsystem，enterprisesmustcompliancewithinternationalcapitalmarketsandregulatory

5、compliancerequirementsOntheotherhand，thesystemfacilitatesenterprisestointegrateexistingmanagementprocesses，defineclearmanagementresponsibilitiesandenhancethereliabilityoffinancialreportingtOensurethatsuccessfullyachieveb

6、usinessobjectivesTheaimofpaperistogiveaspecificimplementationplanandsetupmethodstoevaluatetheintemalcontrolsystemeffectivenessandcontinuousimprovementbyusingtheUSCOSOmodelandbenchmarkinganalysisinaccordancetotheSOXSectio

7、n404inGansuWanweiCorporationThegoalistOsetupasetofinternalcontrolsysteminlinewithcorporategovernancerealityregulatoryrequirementsandcapitalmarketstoensurethatsuccessfullyachievebusinessobjectives，whichincludefollowing：(1

8、)Tooutlinethedesignofinternalcontrolmanual，describetherelevantfinancialreportingandinternalcontrolprinciples，policiesandprocedures，whichincludethecontrolenvironment，riskassessment，controlactivities，informationandcommunic

9、ation，monitoringinaccordancewiththeCOSOmodel(2)TodesigntheinternalbusinessprocessesandcontrolpointsTeorganizeanddefinitethedirectandin—directoperationprocessesrelatedtocompany’Sfmancialreportsbasedonthecurrentsituation(3

10、)Tosetupmethodsofinternalcontrolselfassessment，monitoringandimprovementbasedontheinformationmanagementsystemThissetofinternalcontrolsystemwithcharacteristicsof”preventionoriented，thingsincontrolandremedialsupplement”Whil