AICPA-COSO-IC-Control Environment

COSO的Internal Control是BEC考试的重点。下面，小编就带大家梳理一遍AICPA-COSO-IC-Control Environment。

COSO是”The committee on Sponsoring Organizations”的简称，是一个private sector。COSO发行的内控整合框架下，IC有5个组成部分，分别是：Control Environment, Risk Assessment, Information and Communication, Monitoring, and Existing Control Activities。简称“CRIME”。

Control Environment（控制环境）是”Tone at the top”, 是一种高层基调，是统筹。

包括的是IC政策、结构、流程等可以打地基的东西。

Control Environment – “tone at top”

1) Commitment to Ethics and Integrity: establishing standard of conduct, evaluating adherence to standard of conduct, and addressing deviations in a timely manner

2) Board Independence and Oversight

Board independent from management and oversee the development and performance of I/C

3) Organizational Structure：reporting lines, defining, assigning, and limiting authorities and responsibilities

4) Commitment to Competence：hire, develop, and retain competent employees

5) Accountability：establishing performance measure, incentives, and rewards

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