[分享]加拿大会计师协会内部控制评估指南

hqkhope

FOREWORD

The Criteria of Control Board of the CICA has written this guidance for people who are responsible for or concerned about control in organizations. They include:

• Boards of directors and other governing bodies
  
• Senior and line management
  
• Owners, investors and lenders
  
• Auditors

The term "control" in this guidance has a broader meaning than internal control over financial reporting. Terms defined in the glossary are printed in italics when first used.

The guidance is not a set of minimum requirements. Rather it offers a framework for making judgments about control. It includes a definition of control and twenty "criteria of control" which we describe, explain and discuss. Individual organizations will need to interpret and adapt the criteria to fit their own particular situations. In subsequent publications we shall provide more detailed guidance on the implications for governing bodies, control assessment and external reporting.

Many organizations use criteria similar to those set out in this guidance and their managements are well-placed to provide information on control to their governing bodies and owners. Others will need time to develop methods for assessing control, particularly in respect of criteria that deal with subjective attitudes and beliefs, and for assessing the significance of findings. The guidance does not replace or extend the professional standards defined in the CICA Handbook for the scope of an external audit. It does, however, address conditions that can significantly affect the effectiveness of internal controls and the degree of audit risk.

We encourage:

• governing bodies and managers to use this guidance to help them improve the efficiency and effectiveness of their organizations and to demonstrate they have done so;
  
• owners, investors, lenders and others to use this guidance in making decisions about organizations in which they have an interest; and
  
• internal auditors and external auditors, within their mandate, to use this guidance to orient and conduct their work.

This guidance should be read in the context of the "Preface to Guidance issued by the Criteria of Control Board."

This guidance reflects evolving thinking on control. The Board expects to issue additional guidance as experience is gained. We encourage users of this guidance to describe their experience in using it and to provide suggestions for its further development by writing to the Director, Criteria of Control, The Canadian Institute of Chartered Accountants, 277 Wellington Street West, Toronto, Ontario M5V 3H2.

[此贴子已经被作者于2005-10-30 9:03:59编辑过]

hqkhope

2005-10/20051030942759342.rar
不成功在传了啊！

gaolin928

非常好，thank you very much!

花满枝

先学习着

zhyb817

Very good . Thank you .

54heping

谢谢啦,辛苦啦

cpa_huan

有没有中文版的啊，我英文菜啊！

qwertgb

太好了谢谢