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COSO框架较传统的内部控制框架来说是一种动态的过程,而不是静态的制度,因此被很多企业所采纳。文章将从COSO框架角度分析企业内部控制建设的现状,并就如何加强内部控制建设提出相应的对策。
The COSO framework is a dynamic process rather than a static one and therefore adopted by many enterprises as compared to the traditional internal control framework. The article will analyze the status quo of the internal control of the enterprise from the perspective of the COSO framework and put forward corresponding countermeasures on how to strengthen the internal control.