? COSO COSO（內(nèi)部控制）是什么_2020年ACCA考試AA知識(shí)點(diǎn)
俗話說(shuō)，今日事今日畢。備考ACCA考試的小伙伴們一定要避免拖拉，不要輕易懈怠，按計(jì)劃完成學(xué)習(xí)任務(wù)，積極參與ACCA備考中來(lái)。
【內(nèi)容導(dǎo)航】
COSO COSO內(nèi)部控制
【知識(shí)點(diǎn)】
COSO COSO內(nèi)部控制
COSO COSO內(nèi)部控制
COSO is dedicated to providing thought leadership and guidance on internal control, enterprise risk management and fraud deterrence.
COSO defines internal control as a process, effected by directors, management and other personnel, to provide reasonable assurance regarding the achievement of its objectives.
COSO internal control objectives
(1) Effectiveness and efficiency of operations
(2) Reliability of financial reporting
(3) Compliance with laws and regulations
Five main areas of the COSO internal control model
(1) Control environment
(2) Risk assessment
(3) Control activities
(4) Information and communication
(5) Monitoring
要向大目標(biāo)走去，就得從小目標(biāo)開(kāi)始。要想順利通過(guò)ACCA考試，那么就要努力堅(jiān)持，不拋棄不放棄，相信大家一定會(huì)得償所愿。
注：以上內(nèi)容來(lái)自Joyce老師基礎(chǔ)精講班第8講
(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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