The evolution of internal control theory from western World has made great confluence to China, particularly , the complete frame theory raised by COSO committee.
西方的内部控制理论的嬗变对于我国有重要的影响，尤其是COSO委员会提出的整体框架理论。
After "COSO report" and the "Sarbanes - Oxley Bill", the frame of internal control, taking COSO as datum control, has formed in inside of most enterprises.
继“COSO报告”和《萨班斯·奥克斯利法案》之后，在大多数企业内部基本形成了以COSO为基准的内部控制框架。
The COSO has released "the Eterprise Risk Management Frame" on the original basis.
COSO组织也在原有的基础上发布了《全面风险管理框架》。
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