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所在平台: Udemy |
课程主页: https://www.udemy.com/course/implementation-of-coso-principles-based-models-2013-2017/
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**课程名称：**COSO原则模型（2013 & 2017）的实施 **课程概述：** 本课程深入探讨内部控制系统的建立，这对于政府和私人组织在成长和复杂化过程中保持良好运作至关重要。有效的内部控制系统能够规范职能和流程，预防欺诈，并确保财务报告的准确性。 课程追溯了内部控制框架的发展历程，从早期的“最佳实践汇编”到1992年由五大专业组织（AAA, AICPA, IMA, FEI, IIA）共同创立的COSO框架。随着时间的推移，COSO框架也显现出其优势和局限性，催生了其他替代性框架，包括CoCo（1992年）和COSO-ERM（2004年，企业风险管理）。 课程的重点将放在2013年和2017年发布的基于原则的内部控制框架。这些框架是目前最广泛应用的，本课程将详细介绍如何实施这些重要的原则，以帮助学员建立和优化组织的内部控制体系。
A substantial element for the good order of organizations, both public and private, as they grow and become more complex, has always been the establishment of an internal control system. This internal control system serves to structure functions and processes in a functional way, prevent the occurrence of fraud and guarantee due financial reporting.With the passage of time and the occurrence of various incidents that led to bankruptcies and corporate scandals, the original internal control framework, which was a casuistic and undocumented compilation of best practices, entered into crisis.Thus, in 1992, the COSO (Committee of Sponsoring Organizations) framework was established, promulgated by the joint effort of five prominent organizations:AAA - American Association of AccountantsAICPA - American Institute of Certified Public AccountantsIMA - Institute of Managerial Accountants, Instituto de Auditores GerencialesFEI - Financial Executives InstituteIIA - Institute of Internal Auditors, Instituto de Auditores InternosOver time, this model showed virtues and limitations, giving rise to the subsequent formulation of other alternative frameworks that we will analyze in this course:· CoCo - Committee of Canadian Organizations, in 1992· COSO - ERM in 2004 ERM stands for Enterprise Risk Management. Enterprise Risk Management· In 2013 and 2017, two PRINCIPLES-BASED internal control frameworks were issued, which are currently prevalent and whose detailed implementation will be the subject of the last part of this interesting and instructive course
