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management企业管理类英文.pptx

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management企业管理类英文第1页/共26页 OutlineWhy this topic?SEC interpretive guidanceABC’s implementation approachDesign of the ITRA modelModel walk-through / QA第2页/共26页 Why This Topic?GRC Spending SkyrocketsGovernanceRiskComplianceBoard and Entity ManagementEnterprise Risk Mgt(COSO, COCO)Public Companies(Sarbanes-Oxley, NYSE, Nasdaq, Turnbull, etc.)Corporate Policy and Procedure ManagementOperational Risk MgtSOX-Like(Japan, Canada, EU)IT Governance(CobiT, ISO 17799 27001-ISM)IT Risk Mgt(CobiT, ITIL, etc.)Specific Areas(PCI-DSS, AML, etc.)Internal Audit DepartmentsFinancial Institution Risk Mgt (Basel II, etc.)Personal Information(FTC, HIPAA, GLBA, COPPA, EUD, etc.)第3页/共26页 Why This Topic?US Congress RespondsPCAOB Created(07/30/02)PCAOB Proposes AS2(10/07/03)PCAOB SEC Approve AS2(03/09/04 06/17/04)ICFR Opinions Large Accelerated Filers(FYEs 11/15/04+)Roundtable Feedback(04/13/05)PCAOB Policy Statement(05/16/05)第4页/共26页 Why This Topic?Corporate Outcry Begins “The first-year implementation of new requirements for public companies’ internal control over financial reporting (ICFR) proved more burdensome and costly than expected, resulting in an outcry from corporate America.”Journal of Accountancy, Two Years and Counting, June 2007第5页/共26页 Why This Topic?Fix: Audit FirmsPer the PCAOB Policy statement issued 5/16/05, the auditors should—Integrate their auditsTailor audit plans to their client’s risksUse a top-down approachUse the work of othersCommunicate directly and timely with clients第6页/共26页 Why This Topic?SOX Year Two - 2005PCAOB SAG Re: Internal Control(06/08/05)ICFR Opinions Accelerated Filers(FYEs 07/15/05+)AS2 Implementation Report(11/30/05)Internal Control Audit Inspections Report(05/01/06)Roundtable Feedback(05/10/06)And Then?第7页/共26页 Why This Topic?Corporate Outcry (Cont)The average cost of being a public company with revenue under $1 billion rose $1.6 million, or 130%, since the Sarbanes-Oxley era began. Source: “Second Anniversary: The Impac