The Research of Enterprise Internal Control Evaluation Problem Based on the New COSO Report

摘要

In recent years,internal control as an important issue of enterprise arouse global concern and attention after some financial scandal of famous company was exposed to china and abroad.In this context,the famous American COSO Committee released a new COSO report about internal control in September 2004,namely Enterprise Risk Mangement-Integrrated Frame based on the bill of Sarbanes-Oxley Act,and this paper will give some readings combing enterprise internal control evaluation index.