So sánh phương pháp

	Đánh giá Kiểm soát Nội bộ	Mô hình Rủi ro Kiểm toán
Lĩnh vực	Kế toán	Kế toán
Họ	MCDM	MCDM
Năm ra đời	1992	1983
Người khởi xướng	The Committee of Sponsoring Organizations of the Treadway Commission (COSO)	American Institute of Certified Public Accountants (AICPA)
Loại	Comprehensive control evaluation framework	Professional auditing framework
Công trình gốc	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). Audit Risk. AU-C Section 200. AICPA Professional Standards.
Tên gọi khác	COSO Framework, Control Design Testing, Internal Control Assessment	Risk-Based Audit Planning Model
Liên quan	4	4
Tóm tắt	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.	The Audit Risk Model is a foundational framework developed by the American Institute of Certified Public Accountants (AICPA) that structures audit planning by decomposing overall audit risk into three components: inherent risk, control risk, and detection risk. This model guides auditors in allocating resources and designing audit procedures proportionate to the level of risk in each account or assertion.