美国内部控制审计的制度变迁及其启示

©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(430073610074),,,:,200971,,,,,,,,,,,:(1);(2);(3),,,()(202060)20,,1912,,1939101,10,(SEC),,2040,1949:(InternalControl:ElementsofCoordinatedSystemanditsImportancetoManagementandthe57©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.),,(CAP),,,,,()(20702090),,,:1.1977,,,FCPA,2.SECAICPA1974,AICPA,1978:,;,,FEI,SECFEI,1979430,(StatementofManagementonInternalAccountingControl),SEC,,19803.SEC2080,,,1985Tread2way,,1987:(1)50%,,(2),,,,,SEC198871934-25925:(No.34-25925ReportofManagementpsResponsibilities),,,4.19912090,,,1991(FederalDepositInsuranceCorporationImprovementActof1991,FDICIA)36,5,,,,FDICIA,:,,(examination),AICPASSAENo.2:67©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.()(21),,,,20027-(SOX)302404,,,,SOX,SEC200311(FinalRule:Management’sReportsonInternalControlOverFinancialReportingandCertifica2tionofDisclosureinExchangeActPeriodicReports),193413(a)15(d),,,PCAOB200432(AuditingStandardNo.2-AnAuditofInternalControlOverFinancialReportingPerformedinConjunctionwithAnAuditofFinancialStatements,AS2),,,,AS2,PCAOB,AS2SEC,,PCAOB20075(AuditingStandardNo.5-AnAuditofInternalControlOverFinancialReportingthatisIntegratedwithAnAuditofFinancialStatements,AS5)AS2AS5,,,AS5,PCAOB:(1),,(2),,,,,,(3),SECPCAOB,:(),,,,77©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.:(1)(finan2cialreporting)();(2)(operation);(3)(compliance),5,,5,,,,,,,,,:(1),,,,,,,,(2),,,,,(),,?,,(),,,,,,,:,;,,,,,PCAOB,,(),,?87©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.:1.,XYA,,BC?,,,2.X20X1Y,,(3),?,3.(),?,4.1211114115,,,,,,,,,,,,5.,(),,,,(),,,,,,,,,()(),()(),,97©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(),1977FCPA1991FDICIA2002SOX,(),,,,,;,,()20,,,,,,PCAOB25,,,,,,.2008.SEC.2003.FinalRule:ManagementpsReportsonInternalControloverFinancialStatementsandCertificationofDisclosureinExchangeActPeriodicReportsCICA.2007.Section5925-Anauditofinternalcontroloverfinancialreportingthatisintegratedwithanauditoffinancialstate2mentsU.S.A.1976.ForeignCorruptionPracticeAct(FCPA)SEC.1988.No.34-25925ReportofManagementpsResponsibilitiesSEC.2003.FinalRule:ManagementpsReportsonInternalControlOverFinancialReportingandCertificationofDisclosureinExchangeActPeriodicReportsPCAOB.2004.AuditingStandardNo.2-AnAuditofInternalControlOverFinancialReportingPerformedinConjunctionwithAnAuditofFinancialStatementsPCAOB.2007.AuditingStandardNo.5-AnAuditofInternalControlOverFinancialReportingthatisIntegratedwithAnAu2ditofFinancialStatements08©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(CRG).GiventhatCRGhasacomplexbusinessmod2elbasedonunrelateddiversificationstrategy,thisfieldsettingprovidesanaturalexperimentalsettingtotestthetrade-offbetweencentralizedversusdecentralizedcorporateheadquarters.TherearethreeuniquefeaturesofCRGpscentralizedmanagementcontrolsystem:flattenstheirorganizationusingtheprofitcentermecha2nism,process-orientedstrategycontrolandpowerfulcorporateheadquarters.Last,thisstudypresentsalogicframeworkoforganizationaldesignandMCSforconglomeratesthatadoptdiversificationstrategy.AStudyonModelISCAfromanITGovernancePerspectiveZhouChanglan&ChenBaofengBasedonFrameworkGuidelinesonComputerizedAccounting(ISCAmodel),thispaperisanattempttoaddresstheissuesincomputerizedaccountingfacedbyChineseenterprises.WithinputfrominternationaltheoriesandpracticesinITgovernance,thepaperanalyzedmodelISCAfromtheperspectiveofITgovernance,andproposedthatenterprisesshouldshifttheirfocusfromtechnologyandequipment,toimprovinggovernance,overallplanningandorganizationalassurance.Itanalyzedthesubject,connotation,andbasisofestablishingcomputerizedinternalcontrolsystems.Thepaperthoroughlyintroducedandanalyzedcurrentstandardsconcerningcomputerizedworkflowsandaccounting&auditingprocedures,andfoundthatstandardcertificationisanimportantwayforenterprisestoimproveinternalcontrolsys2tems.Thepaperdistinguishedbetweenthreepartiesresponsibleforinformationsystemauditing,anddefinedthefocusesoftheirrespectivework.ResearchontheEffectivenessofIntellectualCapitalinDrivingBusinessPerformanceAnEmpiricalStudyBasedonManufacturing,ITandRealEstateIndustriesLuXin&HuangShunIntheknowledge-basedeconomy,Intellectualcapitalbecomesthekeycomp