方法对比

	内部控制评价	审计风险模型
领域	会计学	会计学
方法族	MCDM	MCDM
起源年份	1992	1983
提出者	The Committee of Sponsoring Organizations of the Treadway Commission (COSO)	American Institute of Certified Public Accountants (AICPA)
类型	Comprehensive control evaluation framework	Professional auditing framework
开创性文献	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.
别名	COSO Framework, Control Design Testing, Internal Control Assessment	Risk-Based Audit Planning Model
相关	4	4
摘要	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.	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.