השוואת שיטות

	הערכת בקרה פנימית	הערכת המשך קיום (Going Concern)
תחום	חשבונאות	חשבונאות
משפחה	MCDM	MCDM
שנת המקור	1992	1988
הוגה השיטה	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)
סוג	Comprehensive control evaluation framework	Audit assessment and reporting framework
מקור מכונן	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.
כינויים	COSO Framework, Control Design Testing, Internal Control Assessment	Going Concern Analysis, Entity Viability Assessment, Continuity Evaluation
קשורות	4	3
תקציר	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.