قارن الطرق

	تقييم الرقابة الداخلية	تقييم الافتراض الأساسي للاستمرارية
المجال	المحاسبة	المحاسبة
العائلة	MCDM	MCDM
سنة النشأة	1992	1988
صاحب الطريقة	The Committee of Sponsoring Organizations of the Treadway Commission (COSO)	American Institute of Certified Public Accountants (AICPA) and International Auditing and Assurance Standards Board (IAASB)
النوع	Comprehensive control evaluation framework	Audit assessment and reporting framework
المصدر التأسيسي	The Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2013). Internal Control – Integrated Framework. COSO Publications.	American Institute of Certified Public Accountants (AICPA). (2015). Evaluating Compliance with Going Concern Assumption. AU-C Section 570. AICPA Professional Standards.
الأسماء البديلة	COSO Framework, Control Design Testing, Internal Control Assessment	Going Concern Analysis, Entity Viability Assessment, Continuity Evaluation
ذات صلة	4	3
الملخص	Internal Control Evaluation is a systematic methodology for assessing the design and effectiveness of an entity's internal control system using the COSO Integrated Framework. Developed by the Committee of Sponsoring Organizations of the Treadway Commission, this approach evaluates five interrelated components—control environment, risk assessment, control activities, information and communication, and monitoring—to determine whether controls are adequate to prevent and detect errors and fraud.	Going Concern Evaluation is an auditor framework for assessing whether the entity being audited will be able to continue operating and meeting its obligations in the foreseeable future (typically, one year from the financial statement date). Required by auditing standards, this assessment examines financial and operational indicators of distress and evaluates management's plans to address concerns, ultimately determining whether financial statements require modification or special disclosure.