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AICPA-COSO-IC-Control Environment
COSO的Internal Control是BEC考試的重點。下面，小編就帶大家梳理一遍AICPA-COSO-IC-Control Environment。
COSO是”The committee on Sponsoring Organizations”的簡稱，是一個private sector。COSO發行的內控整合框架下，IC有5個組成部分，分別是：Control Environment, Risk Assessment, Information and Communication, Monitoring, and Existing Control Activities。簡稱“CRIME”。
Control Environment（控制環境）是”Tone at the top”, 是一種高層基調，是統籌。
包括的是IC政策、結構、流程等可以打地基的東西。
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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