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COSO报告中将内部控制定义为:“内部控制是受企业董事会、管理层和其他人员影响,为经营的效率效果、财务报告的可靠性、相关法规的遵循性等目标的实现而提供合理保证的过程。”COSO报告认为内部控制系统包括五个组成要素,即控制环境、风险评估、控制活动、信息与沟通、监控。《关于禁止商业贿赂行为的暂行规定》对商业贿赂所作的定义是:“商业贿赂,是指经营者为销售或者购买商品而采用财物或者其他手段贿赂对方单位或者个人的行为。”而在《内部审计专业实务标准》中舞弊被定义为:一
The internal control in the COSO report is defined as: “Internal control is influenced by the board of directors, management and other personnel of the enterprise and provides reasonable assurance for the realization of the objectives of efficiency and reliability of financial management, compliance with relevant laws and regulations, etc. . ”The COSO report states that the internal control system consists of five components: control environment, risk assessment, control activities, information and communication, and monitoring. The “Provisional Regulations on the Prohibition of Commercial Bribery” defines commercial bribery as: “Commercial bribery refers to the act of bribing an opponent entity or individual with money or other means by an operator for the purpose of selling or purchasing goods.” Corruption in the Standards for Professional Practice in Internal Auditing is defined as: