在美上市公司内部控制重大缺陷认定、披露及对我国企业的借鉴

发布时间：2018-08-13 17:24

【摘要】：本文研究了《萨班斯—奥克斯利法案》执行初期在美国上市的公司财务报告内部控制重大缺陷的认定及披露。研究发现,许多重大缺陷是根据内部控制审计准则指出的表明公司内部控制可能存在重大缺陷的重要迹象来认定的;其他的则通过重大缺陷的定义来认定。披露的内部控制重大缺陷涉及到COSO《内部控制—整合框架》五要素的几乎所有内容,以及资产负债表和利润表的几乎所有项目。仅有部分公司披露导致交易或账户层面重大缺陷的企业层面内部控制重大缺陷,同时,仅有部分公司披露受账户或交易层面内部控制重大缺陷影响的所有账户。本文最后分析了在美上市公司重大缺陷认定及披露对我国上市公司执行《企业内部控制基本规范》及其配套指引的借鉴。
[Abstract]:This paper studies the identification and disclosure of major deficiencies in the internal control of financial reporting of companies listed in the United States at the beginning of the implementation of Sarbanes-Oxley Act. The study found that many major defects are identified according to the internal control audit standards, indicating that there may be significant deficiencies in the internal control of the company, while others are identified by the definition of major defects. The disclosure of major internal control deficiencies involves almost everything in the five elements of the COSO Internal Control-Integration Framework, as well as almost all items in the balance sheet and income statement. Only some companies disclose major defects in internal control at the enterprise level that lead to major defects in the transaction or account level, while only some companies disclose all accounts affected by significant deficiencies in internal control at the account or transaction level. In the end, the paper analyzes how to identify and disclose the major defects of the listed companies in the United States and how to use them for reference in the implementation of the basic norms of Enterprise Internal Control and their supporting guidelines for listed companies in our country.
【作者单位】：清华大学经济管理学院;
【基金】：审计署内部审计科研课题“内部控制体系监督理论与内部控制评价实务研究”(项目批准号:1104)的阶段性成果
【分类号】：F275;F831.51

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