小规模上市公司内控报告指南

InternalControl–IntegratedFrameworkGuidanceforSmallerPublicCompaniesReportingonInternalControloverFinancialReportingExecutiveSummaryGuidanceForPublicCommentPleaseprovidecommentsto’MalleyChiefAuditExecutiveNasdaqDanSwansonDirectorProfessionalPracticesTheInstituteofInternalAuditorsSerenaDávilaDirectorforPrivateCompanies&SmallBusinessFinancialExecutivesInternationalAndrewPinneroJLC/VerisConsultingLLCKennethW.WittAmericanInstituteofCertifiedPublicAccountantsCopyright©2005bytheCommitteeofSponsoringOrganizationsoftheTreadwayCommission.Allrightsreserved.Thisdocumentmaybereproducedforpurposesofstudy,discussionandcomment,providedthatsuchreproductionsarenotinanywayofferedforsaleorprofitwithouttheexpresspermissionofthecopyrightholder.Informationisavailableat–Overview...................................123B.EvaluationMatrix...................................................................................................127C.IllustrativeEntity-WideControlsEvaluationMatrix.............................................150D.IllustrativeAccountEstimates,AdjustingEntryandClosingEntryEvaluationMatrix.....................................................................................................................161E.IllustrativeProcessLevelMatrix...........................................................................175F.Methodology..........................................................................................................187FrameworkOverviewInternalControl–IntegratedFrameworkGuidanceforSmallerPublicCompaniesReportingonInternalControloverFinancialReportingExecutiveSummaryExecutiveSummary1EXECUTIVESUMMARYIn1992,theCommitteeofSponsoringOrganizationsoftheTreadwayCommission(COSO)issuedInternalControl–IntegratedFramework(theFramework)tohelpbusinessesandotherentitiesassessandenhancetheirinternalcontrolsystems.Sincethattime,theFrameworkhasbeenrecognizedbyregulatorystandardsettersandothersasacomprehensiveframeworkforevaluatinginternalcontrol,includinginternalcontroloverfinancialreporting.Manychangeshavetakenplaceinthefinancialreporting,corporategovernance,andregulatoryenvironmentsincetheFrameworkwasissued.Mostsignificantly,theSarbanes-OxleyActof2002(theAct)waspassedbytheUnitedStatesCongressandsignedintolawbythePresidentonJuly30,2002.Amongotherprovisions,Section404oftheAct