This paper based on COSO report and ERM framework.

本文以COSO报告、ERM框架为理论基础。

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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。

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According to report COSO, surroundings of internal control and appraisal of risks are the keys to improve efficiency and effect of internal control.

据COSO报告，环境和风险评估是提高企业内部控制效率和效果的关键。

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