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الرقابة الداخلية - اطار متكامل

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199 views174 pages

الرقابة الداخلية - اطار متكامل

Uploaded by

IBRAHIM
Copyright
© © All Rights Reserved
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atigJU gute dagen! agit SOCPA mee yada) = ar at) AL Internal Control - Integrated Framework (Spy ALD Rye tI GLa Lia Committee of Sponsoring Organizations of the Treadway Commission (COSO) > Executive Summary Gus yatle << > Framework sua < > Reporting to External Parties Aap lt Opi) dt < Sepienbers52 er > Addendum to Reporting to Aye hS Biybel of pad NL External Parties ay 199 vee Blew stc # 12009 is 21430 ye toa a ac a A Je rd os) to (~ ais Jb). tia Internal Control ~ Integrated Framework B_ Executive Summary oi tl Framework +4) B Reporting 10 External Parties Fa JS GBI oo!) yp ll Seplemiber 1992 V4 i Addendum to Reporting hg 3k GBI tl" 1 UL ‘o External Parties ee eee May 1994 Y988 ate elas Rig yet) cia Sigh Committe of Sansoring Organization ofthe Treadway Commussion (C80) oD pal yaad gh VET) pues pred oth Fe Ld LA al fa ae Liye pe Jpuand 9s 5 SA cD Capa an Ue gig 5 Mig) "C/O AICPA, Harborside Financial Center, 201 Plaza Three, Jersey City, NJ O7311-3881, USA Aug slloin yA gle Rig aa Hag ay BD a aad (Saudi Organization for Certified Cah g34 Capaadna’) Aya gaat! ibe Aocountant SOCPA) Se A lS 9 Te on on gl et se) JY EP a Rly Ft Hy le 9) 8 gh gia ol as dal ESP a Ue ly peal cg cb J gpeay Melos dial de) culhd Permission has been obtained from the copyright older, The Committee of Sponsoring Organizations, C0 AICPA, Harborside Financial Center, 201 Plaza Three, Jersey Ciy, MJ 07311-3881, USA, to publish this translation, which Is the same in all material respects, as the orivinal, unless approved as changed. Permission has been obiained to publish this translation in the following publication : "Auditing Standards of the Saudi Organization for Certified Publie Accountants” ‘No part of this document may be reproduced. stored in any retrieval system, or transmitied in any form, or by ‘any means electronic, mechanical, photocopying, recording, or otherwise, without’ prior written permission of The Committee of Sponsoring Organizations of the Treadway Commission. Copyright © 1992, 1994 by the Committee of Sponsoring Organizations of the Treadway Commission C/O AICPA, Harborside Financial Center, 201 Plaza Three, Jersey City, NJ 07311-3881, USA All rights reserved 18 09876543, Committee of Sponsoring Organizations Of the Treadway Commission (COSO) Oversight Represents American Insite of Ceried Public Accountants Robert May, Chairman “American Accounting Association Alvin A Ars ‘The Insitute of Internat Auaors Wim G.Pshop, it Insti of Management Accountants Thomas M. O'Toole Financia! Execusves Institute P-Norman koy Project Advisory Couneil to COSO Guadance Gaylen N Larson, Charman C. Perry Colwell JohnH. Stewart Grow Yee Pree, Sila Pride ‘Asia Treawer he accountng Ofce Piano Sangernont ‘IBN Carpartion ovo irene Ter ected) Andrew D. Batley Waa J. Ponte Howard L. Ser, Constant Prey, Dorin of Acoasng Asse Cnr oneal ain Calg fines ond St 01 Campo De Pode dears nd he erty of ina Roger N. Carolus David 1. Landed ‘Sener Vie Preidnt Managing Dic dicing Nan Ba tid) An ere Ca Coopers & Lybrand Author Principal Contributors Vincent M. O'Reily RMaiolm Schwarte Richard M. Steinberg Depa Chatman Acoing Prat Porver And ing Now York fice otal Pe ok. Tanks Robert J. 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