手法を比較

	内部統制評価	不正リスク評価
分野	会計学	会計学
系統	MCDM	MCDM
提唱年	1992	2002
提唱者	The Committee of Sponsoring Organizations of the Treadway Commission (COSO)	American Institute of Certified Public Accountants (AICPA)
種類	Comprehensive control evaluation framework	Fraud risk assessment and audit procedure framework
原典	The Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2013). Internal Control – Integrated Framework. COSO Publications.	American Institute of Certified Public Accountants (AICPA). (2016). Consideration of Fraud in a Financial Statement Audit. AU-C Section 240. AICPA Professional Standards.
別名	COSO Framework, Control Design Testing, Internal Control Assessment	Fraud Brainstorming, Fraud Risk Identification, Anti-Fraud Assessment
関連	4	4
概要	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.	Fraud Risk Assessment is a structured audit methodology required by the American Institute of Certified Public Accountants (AICPA) for identifying and evaluating risks that financial statements could be materially misstated due to fraud. Unlike audit risk assessment focused on error, fraud assessment considers intentional deception by management or employees, incorporating fraud theory, the corporate environment, and specific fraud risk factors to design targeted audit procedures.