Comparer des méthodes

	Évaluation de la continuité de l'exploitation	Évaluation du contrôle interne
Domaine	Comptabilité	Comptabilité
Famille	MCDM	MCDM
Année d'origine	1988	1992
Auteur d'origine	American Institute of Certified Public Accountants (AICPA) and International Auditing and Assurance Standards Board (IAASB)	The Committee of Sponsoring Organizations of the Treadway Commission (COSO)
Type	Audit assessment and reporting framework	Comprehensive control evaluation framework
Source fondatrice	American Institute of Certified Public Accountants (AICPA). (2015). Evaluating Compliance with Going Concern Assumption. AU-C Section 570. AICPA Professional Standards.	The Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2013). Internal Control – Integrated Framework. COSO Publications.
Alias	Going Concern Analysis, Entity Viability Assessment, Continuity Evaluation	COSO Framework, Control Design Testing, Internal Control Assessment
Apparentées	3	4
Résumé	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.	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.