internal control- integrated framew

internal control- integrated framework
in response to a wave of financial reportin scandal in the United States during the 1980s, five profesional organization came together to from the Committee to Sponsoring Organizations of the Treadway Commission (COSO. As they discussed the control breakdowns that led to the scandals, they realized that traditional concepts of internal control were inadequate. many of the organizations ivolved in the scandals had sound control procedure. the breakdowns happened either because management locked integrity or because the organization did not fully comprehend and deal with the risks inherent to its business model. in short, there is more to controlling an organization then procedures. internal conrol should encompass everything it takes to control the risks that threaten all areas of an organization.

Hasil (Bahasa Indonesia) 2:

intern kerangka terpadu kontrol-
dalam menanggapi gelombang skandal reportin keuangan di Amerika Serikat selama tahun 1980, lima organisasi profesional datang bersama-sama untuk dari Komite untuk Sponsoring Organizations Komisi Treadway (COSO. Ketika mereka membahas kerusakan kontrol yang menyebabkan skandal, mereka menyadari bahwa konsep tradisional pengendalian internal yang memadai. banyak organisasi ivolved di skandal memiliki prosedur kontrol suara. pengelompokan terjadi baik karena manajemen dikunci integritas atau karena organisasi tidak sepenuhnya memahami dan menangani risiko yang melekat ke model bisnisnya. Singkatnya, ada lebih banyak untuk mengendalikan organisasi maka prosedur. conrol internal harus mencakup segala sesuatu yang diperlukan untuk mengendalikan risiko yang mengancam semua bidang organisasi.