COSO风险管理综合框架下《内部控制学》案例开发与教学现状及改进  

Status Quo and Improvement of Case Development and Teaching of "Internal Control" under the COSO Risk Management Framework

作　　者：王加灿[1] 马佳艺[1] 苏阳[1] 

机构地区：[1]南昌大学经济管理学院,江西南昌330031

出　　处：《科技广场》2016年第12期99-102,共4页Science Mosaic

摘　　要：COSO风险管理综合框架对传统的内部控制产生了诸多挑战,使得《内部控制学》课程呈现多专业交叉、渗透,且不断更新。当前高质量的内部控制教学案例较为缺乏,教学实践中案例教学效果不是很理想,本文从教学案例开发、案例教学方法等方面提出了相应改进建议。The COSO integrated risk management framework produces many challenges for the traditional intemal control, which makes the internal control a multidisciplinary courses with continuous upgrading. Currently, there is a relative lack of internal control teaching cases with high quality. The case teaching effect is not very ideal. Focusing on the teaching case development and case teaching method, this paper puts forward the corresponding improvement suggestions.

关 键 词：COSO风险管理综合框架 内部控制学 案例开发与教学 

分 类 号：G642[文化科学—高等教育学]