COSO's framework 4 内部控制COSO框架4

The COSO framework consists of five interrelated components：control environment,risk assessment, control activities, information and communication, monitor activities

COSO框架由5个要素组成（这5个要素会相互影响）:控制环境、风险评估、控制活动、信息与沟通、监控活动【CRCIM】

Component 1. control environment

This covers the tone of an organisation , and sets the basis for how risk is viewed and addressed by an organisation's people, including risk management philosophy and risk appetite, integrity and ethical values, and the environment in which they operate. The board's attitude, participation and operating style will be a key factor in determining the strength of the control environment. An unbalanced board, lacking appropriate technical knowledge and experience, diversity and strong, independent voices is unlikely to set the right tone.

The example set by board members may be undermined by a failure of management in divisions of business units. Mechanisms to control line management may not be sufficient or may not be operated properly. Line managers may not be aware of their responsibilities or may fail to exercise them properly.

要素1. 控制环境

这个涵盖了企业的基调，为组织人员如何看待和处理风险建立一个基调，包括风险管理理念、风险偏好、诚信和道德价值，以及他们的运营环境。董事会态度，参与程度和运营风格是决定控制环境强度的关键因素。一个不平衡的董事会，缺乏适当的技术知识和经验、多样性和强烈的、独立的声音不太可能建立正确的基调。

董事会成员树立的榜样可能会被业务部门的管理不善而削弱。控制管理机制可能不足或者可能不适当实施。基层管理人员可能不知道他们的责任或没有正确行使他们的职责。

• example 实例
• may be 多半
• undermined 逐渐削弱 ; 使逐步减少效力 ; 从根基处破坏 ; 挖…的墙脚 ; undermine的过去分词和过去式
• divisions 分开 ; 分隔 ; 分配 ; 部分 ; 除 ; 分歧 ; 不和 ; 差异 ; division的复数
• control line 控制线；操纵索
• may not 不得
• be aware of 意识到，知道
• responsibilities 责任 ; 负责 ; 事故责任 ; 职责 ; 义务 ; 任务 ; responsibility的复数
• fail to 未能 ; 使…失望
• sufficient 足够的 ; 充足的 ; 充足的, 充分的 ; <古>有充分能
• line manager 生产线管理人员，基层管理人员