MCDMControl Framework Assessment
内部控制评价
内部控制评价是一种系统性的方法论，旨在利用COSO整体框架评估实体内部控制系统的设计和有效性。该方法由美国注册会计师协会、美国会计学会、财务经理人协会、内部审计师协会和美国会计师协会组成的组织委员会（COSO）制定，评估五个相互关联的组成部分——控制环境、风险评估、控制活动、信息与沟通以及监督——以确定控制措施是否足以防止和发现错误及舞弊。
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来源
- The Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2013). Internal Control – Integrated Framework. COSO Publications. link ↗
- American Institute of Certified Public Accountants (AICPA). (2015). Assessing and Reporting on Control Deficiencies. AU-C Section 265. AICPA Professional Standards. link ↗
如何引用本页
ScholarGate. (2026, June 3). Integrated Internal Control Framework and Evaluation Methodology. ScholarGate. https://scholargate.app/zh/accounting/internal-control-evaluation
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