How to Manage Section 404 of the Sarbanes-Oxley Act: What is Wrong with Section 404 of the Sarbanes-Oxley Act?

如何操弄沙賓法案404節：沙賓法案404節有何問題？

10.30139/JACG.200612.0001

Heng-Hsieu Lin；Frederick H. Wu

沙賓法案 ； 內部控制 ； Sarbanes-Oxley Act ； Internal Control

會計與公司治理

3卷2期（2006 / 12 / 01）

1 - 15

英文

本文首先依COSO 1992年公報解釋內部控制之觀念，其次說明所有重大之全面性企業風險如何影響財務報導，並非只有會計系統所存在之風險才會影響財務報導。本文所描述管理過程之控制並未見之於其他內部控制文獻或正式公報。最後，本文建議企業採用COSO新公報時應基於風險分析，建立及執行有效的全面企業內部控制制度。

The paper begins with explaining the concept of internal control according to COSO's (Committee of the Sponsoring Organizations of the Treadway Commission) 1992 pronouncement. Next, the main section of the paper explains how all significant enterprise-wide risks, not just the risks existing in accounting systems, affect financial reporting. The presentation in this section of control over the management process is not found any where in the internal control literature and official pronouncements. The paper ends with a recommendation that every business organization adopt COSO's new pronouncement, Enterprise Risk Management-Integrated Framework, to establish and implement an effective enterprise-wide system of internal control, based on risk analysis.