مقایسهٔ روش‌ها

	مدل تعدیلات جونز	ارزیابی کنترل داخلی
حوزه	حسابداری	حسابداری
خانواده	MCDM	MCDM
سال پیدایش	1991	1992
پدیدآور	Jennifer J. Jones	The Committee of Sponsoring Organizations of the Treadway Commission (COSO)
نوع	Financial statement analysis technique	Comprehensive control evaluation framework
منبع بنیادین	Jones, J. J. (1991). Earnings management during import relief investigations. Journal of Accounting Research, 29(2), 193-228.	The Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2013). Internal Control – Integrated Framework. COSO Publications.
نام‌های دیگر	Modified Jones Model	COSO Framework, Control Design Testing, Internal Control Assessment
مرتبط	4	4
خلاصه	The Jones Accrual Model, developed by Jennifer J. Jones in 1991, is a statistical method for detecting earnings management in financial statements by isolating abnormal accruals. It distinguishes between normal business accruals and potentially manipulated accruals, helping auditors and analysts identify potential financial statement fraud.	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.