版權(quán)說明:本文檔由用戶提供并上傳,收益歸屬內(nèi)容提供方,若內(nèi)容存在侵權(quán),請進(jìn)行舉報或認(rèn)領(lǐng)
文檔簡介
?????????????
JamesDeLoach,????ShawnTebben,????
????
????
????
PAGE
2
protiviti
??????????ē????????б?????????ē?????????
????????ERM?ēω??????????????????????ёd???????????????Ш?d???ē???ё??????????????
?ē????????????????d????????????????????????????????ē????????????????????????????????ёd??????????????????????d????????????ю?????ē????????????????????????ёd
?????????????ю?
??????????IIA???????????q??????????????rdIIA??ē??q?????????ё?ē????????????????ē????????????????????dr
????????COSO?????????????????
?????????????c??????????ē??????ё?????
??????????ёē????ι??????С????????ē???????????????ēω??????γ??????d
?????????????????ē??Ρ???????????ζ?????????????????ēω????????????????d?????????????ē????ē???????????c????c????ē??????Ц??????????d????????????????????????????
??ē?????????????????d??????????????????
???????????ē?????????????ē??????????????ē?????????????????????????????????????
????ю?ē???????d?????????d
????????????????ё?????ē????????????????
??????ёd???????ē????????????d?????????c??Т??????????c?????ē???????????ē???????
??????????????????ē?????????????????????d?????????????????б??????????ē???????ё
???????ē??????????????????????ē?????????Щ?????ю???????????????d????????????????????????Э???ē??Ц???????????ē??????????(??????????)????Цd
???????ё?????ю?ē???????????????????????ю?????d??ē??????????????1ē?????ю????????????ē??q?????????????????dr???????????
??????????????????????????Е?d???????ē??
?Ц??c???????c???????????????ē?????ю?????Е?d???????????????????ē??????????????????d
?????ē????????????????????????Υ??Υ?????ē??ю?????????????????ē????????????????
????????d??????Ρ???????????????ē????????????d??ē???????????????ё???????d
????ē????????????????????ē?????????????
??ē????????????????d????????c???????(ButchCassidyandtheSundanceKid)ē??????????d??????????????????????ē????????????????????????????????ēΡ???d
?????????????
2007?ē??????????????150???????????????????Аē??????????????
d????ē?????????
??????????ē???????????d??ē?????????????
???????????d?????Ш??ē??????????????????
???????????????d?????????ē?????????????
??????c????????c???ё??????ē???????d?А?????????????????????c????????c???????????ē??????d
?????????ē???????????????ē???????????ю?d??б????53%??????ι???????????????q?Ш??rēΑ?2006???????А?38%?????d??ē???????47%??????????q?Ш??r???d
d????????????Ш??r????????q?ē??????А?
???q?Ш??r??????????Α??????????????????c????????ё??????????ёd
???????????????????????ё???????ē???????????????????d
?????????ё??????d??ē63%???q?????ё?r?????????????1/3?d??68%??????????????????q??
??r?????????41%?d
q?Ш??r???????????????????????????????
??d61%???ζ???????????????????????27%?d?????????????????????????????????????????????d
60%?q?Ш??r???ζ??????????????????ω????d?
???ē60%?????ζ?????????d??????ē???????????????????????????????????????d
?????ē??????Αē???q?Ш??r?????????????
?d??ē77%??????????????ē14%????????q????rd??ē??55%?q?Ш??r???????????????ē???5%????q????rd???ζ?ē?????????????????????????????????ē??????d
????ē2007?????????А?????ēq?Ш??r???????
????????????
??????ё?????????????
???ё???????
????????
Υ????????
??????????????????????d??????????????????????????d
??ю?????
????????????????????????????ю????d????????????ē????????????ёē??ω?????Е???????ю
?????????dCOSO????????????????
??????ē????????????????С????ē?????????????????????ēΡ??????ю???d???????????????ю????????????????????????????????ē??????????????????????????????????????d
COSO???????q????dr?COSO??ēq????r???q????????????r???ē????ē????????????????drCOSO?
?w??x?????
COSO???????q????dr?COSO??ēq????r???q????????????r???ē????ē????????????????drCOSO??w??x?????????ω???????????Ш??
?nd???????????????γ????????????ē???ю????????????γ????d……??ē???????c??????Е?????????d????ē????????????????????d????ω??????d
??????????????????d??????ω?????????????ē??????????????????d?????????????????ēω??????????ē?????????????????????d?????????????????Г??????????ē?А?????????????
??????d
??Ц?ē??????????????????????d????????????????????ē??????????????????ē???????????????????d?????ē?????????ω???ē??????????????ē??????Ц?????ē????d
2007???????А??????????d?????ē???????????????????????????????dq????ι??r??Ш?????ē?
?????q??????????γ?r??q?ё?????dr
?????
???????q????ē????dr??????ē???????ē?????
??????????d??????ē???????Т??????ē???????????????d???????????????????ē??Ρ??????
???????????c??????????????d
????ζ??????????????????ē??c??????c????????????????????d????ē????????ё????d???ζē???????????????????c?????????d???????2
??ē???????d??????????????d
?????????????d??????????ē??????????????
??????????????????d????ē???????????????
?ē????????????????????ё??????ē?????????????d
2????????????????????ē????????????????????
?ē??????????????????????????d??????????????
????Λ??c??????c????c??????????d?????????????????c??c??c?????d???????????????????????ē?????????????d
????
????
????
ё???
????B
????A
?????,
??????
????
?????
????C
?????
????B
????A
?????
????????
????
?????
?????????
?????
???
??
????c??c????c??c??cТ?c??c??
??c??c??c??c??c??
??c??c??
??c??c??c??c??
??c??c??c??
??c??c??
??????
??????
????
????
??c??c??
????????ē????????????c???????????????ēω
???????????????d???????????????ē??????????????????????????????????d??????q????????rē??????????????c????ё?c??????????????????????????????γc?????????c??????????????Е????ē?????????d????????????????
?????d?????????????????3c????4?????5d???ω
??д???????d????????????????ē??????????????d????????????????????ē????????????ē??????????ē?????(??????????)????ē????????а????ē????????ē???????????????????c????
3????????????ē?????γc??c?Цc???С?d?????Ш????
С?c????Ц???????????????d??????????????????Э
?ē??????c?????c?????????????Сd???????????Э???????ēω????????d???ē???????????????ē?????????????????d
4????????????????c???????d?????????????????
?ē????????????????d?????????????????????????d
5?????????????????c?????????Аd??????????c??
??????Аē???????????????????ē?????ё????c????
?????ē????????d
???????????????ω????????????????????????????????????ё?????c??cΩ???????????ēω?????????c?????????d
??????????????????ē????????????????ē??????????ē???????????c????c?????????ē????
??????c????????????????????????d
??????????????????????
?????????????????ё?????ē?????????????????????????????d????????ē??????????????????dCOSO?w??????????x???????????????ē????????????????ē????????γ?????????d???????????????ю??d
????
?γ?????ι????????
????
?????
??
???
????
????
????
??
??
??
??
COSO?????
?????????ю???????????ē??COSO????????????
?ē??ю???????????
??????????????
–???
??????????
???????
????
????
????γ?
?????????????????d???????????????????????d??COSO??????ē?????????????ё???
?q?γrē???????ё???????d
??COSO??ē?γ?????????γ???????γc???γ????γd?о????????γc?????ē?Т????????d??ē???
PAGE
8
protiviti
????????????????Υ???d?γ????????????d???????????γ?????ē?????γ??????γ??????
?d??ē????????????????d????????ē???????????ē???????????????d???ē???????????????????????d????????ё????ē?????????????q??????????γ?ē????????ё?????r
???ι??ι?????????ёē???????????????????c??????????????????ē?ι???????ēω?????
??????????ё???????????d?????????????ē?????????????????????????Δ???ēω????ι????ē?????????d
????????????ιē?????????ёd?????????ē???????????????????γ???d????ē???????????????ē????ē?????????????ё????????d?????????С???????d??ē???????????????????
?????d??????????????
?????????ю?????
?????????????????????
???????ё?????????
??????????
?????????????
??Π???????????
???????????????ю?d
??????ёē??????????????????ē?ι???????
?ē?????????????????????d?????????ē??
?????????????????d
????????Ш????ю??ē????????????????????
??????ρ??????????????ēω??????????d?????????????
??Т????????????
???????????????
????????????
????????????ω?????
???????????????????????
?????????????d??????????????????????????d
?????????????d?????????ё?ē???Т????????????????d????????????????????????????ē??????ēΥ????????d??ē?????????ю???ω?????ē??????????d??????????????????????ē????????????ē??ι?????ё??????q???r??
???????ёd
?????????????ē?????????ē???????????????ē????????????????d
??????????????d???????ē?????c???????ё
?c????c????????????????ē??????????????d
??????????
??????ē????????????d?????????????d?????????????????????d
????ē??????????????c????c???????????d?
?ē????????????ē??????????????????????ē?
?????c????c?????????????d????????????????d??????????????????ēω??????????d??ē???ё???????c????????????????????????????????????d??ē?????????ē????????c??c?????d????ē???????????ω?????????????ē????????
???????????????????d
?????????
??
??????? ?????? ??Е?????
???? ?? С??????С??? ??????
?? ??????????? ?γ?????
?ё??
????
???????
?????????
??
???
??/??
??????????
??????
??
??
??????
????
??????
????????ю?????ё?
??
????
?????ё?
????
????
????????????????????????
??
??
??
???Ц?????
????
??????SM
??
?????????????????
??
?????
???????
??
????Π???????Π
????
??
??????
??
??????
????
????
???????
????????????????
??
С?/????
????
????????????
????????
????
????
??
?????С?/?????????????????????????????
????ē?????????ē?????????????d??????????????????ё??????????d
PAGE
10
protiviti
2007?????????А????ē???????ё?????????ē??Α????ё????????????ι???????????d??????????
????????ē?????????ē??????????ёē???????????ē????????????ёd????????????????ē????
???????c?????????????d
?????????
????????????????ю??????????????Е?????c?ι??????d????????????Ш??????????????ē?????ι???c?ёc????c??c?????(?????)d?????????
????ē???????????????????ρd6???????????????????ē?????????????ē??????ē???????????ē?????????????d??????????????ē?????6???ē???????????????d
?????6????????
???ё
????
?????
????
?????
??
?????????????
?ё??????????
?????ю?
???????ё????????
???????????????
????????о????????
??
?????ē??????
???
????????????????????d??ē?????ё???ē??ё???????????????????????d??????????????????????????????????ē??????ē??????????????????d??ē?????????ё??????ē??Υ???????????
?Ш???d???????????????ё????d????????????
???????????ē???????????????????????????d??ю?????????????ē???????????????????
????????????c?ё??????ē???????????????
???????
???????ē?????????????????????ё????????
????????????????????????Щ????????????
??????????
??????????????????????ē???????????d???????ē??????????ē???Ρ???????γ????????d???
???????????ē????Ρ??????????????ю??d?????ē????Ρ??????????????????????????γē????
??????????????????ē?????????ē??ē???ю???
????????????????А??????????????ē???????
???????????????????d
????
(????)
????????????
(???)
?????????·
q???r??ё?
???????
????
????ē??????ē????
???
??????????·
??
·??????/??????
????
(??/???)???????c?ё?γ?ē?????
·?ё????????
·?????????????
?????·
?????
(???)?ё????ēω?
????????????
·????
·??????
·??????
·????????
????
(????/???)
????????
????????
·???????
·???????
q????r
??????
??? ???? ?????
?ё?
?
?ё
?????w??ю??????????ё??xē??????????ё??ē1994?
???ю?????ē???????ζ???????????Α?????????
?d?????q??????r???????ē?ю???????????????????????ē??????????d
???6???????????????ē??ю??????????????ē?
????????????????????????????????ю??d??????????????????ē?????????????????????????d????????????????ēω????????????????ē?
????????????????????ē????????????????????d
?????????????ю????????????ē?????????d??
???????????????d???????????ē???????????ē????d???????????????????????d????????
?????????????????????????????d
??????ē??????????????d??ē??????????????Э?ē?????????????????????????d???????ē??
?Ь????ē???????????????ē????????????????
??d??ē????c??c??????????ē?????????????
?ē???Ρ??????????ē??????????????????????
?d?????????????ē????c??????????ē?????????????????d????????????ē?????????????????d
?????????????Е???А?ē?????ē?????????????????????????ю???????d????????ёē????????????????????d???????????ē???????????????ē??ēЕ??????????????????????ē??Е???????
?ю???????????????????d
????ē??????????????????????ю???????????
????ē??????????????Е?d2007?????????А??ē???????????????????????d?q?Ш??r??????????????????d?????(????????????)??Ρ??d????ē????????????ē?????????c??ē?????ē????????????????d??????ζ???????γ??????????????????d?????????????????????????????d?????
??ē??????????????????????d
??
????ē?????????????????????ē????????Ρ??d
?????????????????????????
??ζ???????????????????ē?????????ēω???????d??????????????ē?????????ē???
???????γ??d
???????ē????????????ё??d??ζ???
溫馨提示
- 1. 本站所有資源如無特殊說明,都需要本地電腦安裝OFFICE2007和PDF閱讀器。圖紙軟件為CAD,CAXA,PROE,UG,SolidWorks等.壓縮文件請下載最新的WinRAR軟件解壓。
- 2. 本站的文檔不包含任何第三方提供的附件圖紙等,如果需要附件,請聯(lián)系上傳者。文件的所有權(quán)益歸上傳用戶所有。
- 3. 本站RAR壓縮包中若帶圖紙,網(wǎng)頁內(nèi)容里面會有圖紙預(yù)覽,若沒有圖紙預(yù)覽就沒有圖紙。
- 4. 未經(jīng)權(quán)益所有人同意不得將文件中的內(nèi)容挪作商業(yè)或盈利用途。
- 5. 人人文庫網(wǎng)僅提供信息存儲空間,僅對用戶上傳內(nèi)容的表現(xiàn)方式做保護(hù)處理,對用戶上傳分享的文檔內(nèi)容本身不做任何修改或編輯,并不能對任何下載內(nèi)容負(fù)責(zé)。
- 6. 下載文件中如有侵權(quán)或不適當(dāng)內(nèi)容,請與我們聯(lián)系,我們立即糾正。
- 7. 本站不保證下載資源的準(zhǔn)確性、安全性和完整性, 同時也不承擔(dān)用戶因使用這些下載資源對自己和他人造成任何形式的傷害或損失。
最新文檔
- 合伙出資開店經(jīng)營合同范本
- 厚街工廠蔬菜配送合同范本
- 展會廣告服務(wù)合同范本
- 木材粉碎合同范本
- 鄉(xiāng)級學(xué)校保安合同范本
- 2025年靜止無功發(fā)生器項目建議書
- 衛(wèi)浴拆裝服務(wù)合同范本
- 加盟酒店品牌合同范本
- 原木板材加工合同范本
- 生鮮業(yè)務(wù)采購合同范本
- 2024年貴州公需科目答案
- 新版FMEA控制程序-第五版FMEA
- 好作文的開頭和結(jié)尾公開課獲獎?wù)n件省賽課一等獎?wù)n件
- 剪叉式升降平臺結(jié)構(gòu)設(shè)計
- 安慶大學(xué)科技園建設(shè)實(shí)施方案
- 項目資金管理統(tǒng)籌實(shí)施方案
- 高中英語新課程標(biāo)準(zhǔn)解讀課件
- 2024年秋新滬科版物理八年級上冊 6.3來自地球的力 教學(xué)課件
- 定密培訓(xùn)課件教學(xué)課件
- 三、種植芽苗菜(教學(xué)設(shè)計)魯科版二年級下冊綜合實(shí)踐活動
- 2025屆東北師大附屬中學(xué)高考物理五模試卷含解析
評論
0/150
提交評論