质量风险管理--王旭20116上海医药协会课件.ppt

* 2001年12月美國最大的能源公司之一安隆公司，突然申請破產保護，此後上市公司和證券市場醜聞不斷，特別是2002年6月的世界通信公司會計醜聞事件，「徹底打擊了投資者對資本市場的信心」 * 美國2001年至2002年度所爆發的各項公司醜聞事件中，企業管理階層無疑應當負有最主要的責任，因而，該法案的主要內容之一就是明確公司管理階層責任（如對公司內部控制進行評估等）、尤其是對股東所承擔的受託責任，同時，加大對公司管理階層及白領犯罪的刑事責任 Similarly in the US, Corporate Governance codes are also emerging. On 30th July 2002, President G.W. Bush signed into law the Sarbanes-Oxley Act, which comprises legislative changes to financial reporting in the wake of Corporate Governance scandals and high profile business failures such as Enron. The implications of this Act are not, however, limited to US public companies. It has been described as ...the most significant legislation affecting the accounting profession since 1933. The main requirements are that each annual report must include an internal control report stating that management is responsible for an adequate internal control structure and an assessment by management of the controls effectiveness. Turnbull指南已成为英国投资者和公司普遍接受的一个风险管理与内部控制 * * The GSK System of Internal Control document identifies 5 interrelated components that are required for a sound system of internal control to contribute towards safeguarding shareholder’s investment. These components are shown in the puzzle diagram. * The control environment sets the tone of the organisation and is the foundation for all the other elements of internal control. Factors included here are the integrity, ethical values and competence of the people in the organisation particularly with regard to setting business objectives and assessing and mitigating risk. * The various categories of policies, procedures and standards that help to ensure management directives are carried out * Information and communication, including education and training programmes and process for escalation of issues.Communication channels should be effective and flow down, across and up the organisation. * Monitoring, control and audit are required as an integral part of the internal control system to assess