文档介绍：InternalcontrolandriskmanagementInternalcontrol--,standardandlegislationIn1985,ountingfraudactivities,mittee),(,,,mittee--mitteeCOSO(anizationsofTheTreadwayofordinary),(AICPA),ountingassociation(AAA),internationalfinancialmanagementassociation(FEI),internalauditorsassociation(typeIIA),ountingassociation(NAAwould)(ountingassociationjointlysponsoredIMApredecessor).COSOcontinuetostudyandin1992itissuedaprogrammaticdocumentabouttheInternalControl,namely"InternalControl-theoverallframework"(InternalControl-IntegratedFramework).,mission,anizationssuchastherecognitionandadopted,manyofthesedefinitions,Suggestionsandideasabsorbedintothelegislationandregulations,,THEUnitedStatesbrokewithenron,,ountingscandals,,paniesinTHEexistingproblemofinternalcontrol,thuscausingTHEUnitedStatesadoptedTHE"sashaclassnice--,THEextensionofTHElaw(SARBANESOXLEYACT)-.panymanagersCEOandCFOfinancedirectorofinternalcontrol,andwillbehelddirectlyresponsibleshallundertakeeconomicandcriminalconsequences;ountingfraud;Strengtheningtheinternalaudit,,,mitteeinthewholeframeworkofinternalcontrol-thebasisof,andin2003issuedanewreport--,"enterpriseriskmanagementframework".Atpresentthereportwasonlyaroughdraft,inpublic,revisedlater,isexpectedtoformallyreleasedthisyear