The Application And Research Of The COSO Internal Framework In The Exhibition That Guided By Government

As an internal control systems engineering, in Europe and the United States has formed a relatively complete theoretical system and rigorous methods of operation. As an advanced internal control system theory and practical experience on behalf of the "Internal Control - the overall framework" that the COSO framework, the guiding organizations establish internal control system, and enhancing the construction of internal control has been achieved good results, and have been more widely recognized . This paper attempts to use COSO internal control framework and theoretical element, learn from their management philosophy, from the perspective of internal controls on government guidance on the management of the Exhibition activity to achieve Convention regulating government-led activities to enhance the effectiveness of the Exhibition activity and the efficiency of the use of funds.First, the topics described in this paper background, the purpose of the study and research of the theory and practical significance, and had carried on a brief introduction at home and abroad the COSO internal control framework for research and application and an overview of the main content. Secondly, the internal control system and the development of the COSO internal control framework and theoretical elements were introduced; once again, through the activities of the Exhibition of China's government-led summed up the characteristics of the Exhibition activity and the necessity of long-term presence at the same time, the combination of Government-led analysis of the defects of the exhibition, explained COSO internal control framework and elements of the government-led Exhibition strengthen internal control guidance and learn. Subsequently, on how to use and application of COSO internal control framework theory, a government-led construction of the Exhibition activity internal control and gave specific presentation. Finally, proposed the COSO internal control framework of their own limitations, as well as under the COSO internal control framework, government guidance in the for internal control of the building should pay attention to the problems and countermeasures.