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来源：百度知道 编辑：UC知道 时间：2024/06/04 05:49:33
MAY 2007 - One of the early actions of the U.S. Department of Homeland Security (DHS) was to develop the now-familiar color-coded security alert system: Red signaled a “severe” threat to national security, orange a “high” threat, yellow an “elevated” threat, blue a “guarded” threat, and green a “low” threat. In the wake of the recent scandals at Enron, Arthur Andersen, WorldCom, Tyco, and others, one can imagine a similar security alert system for threats to our financial reporting system.
Two possible security risk levels for financial reporting are detailed in Exhibits 1 and 2. First, consider the “Severe Security Alert Level: Code Red.” At this risk level, there are serious attacks possible against our financial reporting system, financial markets, and economy. Scarce resources, including time and money, are being embezzled, misappropriated, or diverted. Investor confidence has been shaken and management has become pessimistic about the future. The government has responded wit
Two possible security risk levels for financial reporting are detailed in Exhibits 1 and 2. First, consider the “Severe Security Alert Level: Code Red.” At this risk level, there are serious attacks possible against our financial reporting system, financial markets, and economy. Scarce resources, including time and money, are being embezzled, misappropriated, or diverted. Investor confidence has been shaken and management has become pessimistic about the future. The government has responded wit
2007年5月-一个早期的行动，美国国土安全部（ D HS）的是发展，现在熟悉的颜色编码的安全警报系统：红色标志着一个"严重" ，对国家安全构成威胁，橙色的"高度"威胁，黄河是一个"架空"的威胁，蓝色的"看守"的威胁，和绿色的"低"的威胁。在经历了近期的丑闻，安然，安达信，世通，泰科，和其他人，可以想见，类似的安全警戒系统，威胁我们的财务报告制度。
两个可能的安全风险水平，为财务报告详列于表1和2 。第一，考虑到"严重的安全警戒级别：红色代码" ，在这方面的风险水平，存在着严重的袭击事件有可能对我们的财务报告制度，金融市场和经济。稀缺的资源，包括时间和金钱，正被挪用，挤占挪用，或改行。投资者的信心已经动摇和管理已成为悲观，对未来充满信心。政府的回应与昂贵的调节和增加监督行政的管理和会计专业。信息安全正经历着急剧上升的威胁。
现在，考虑到较低的"森严的安全戒备级别：蓝色代码"的展区2 。这方面的风险水平认识到必须建立强有力的公司治理和信息安全，在利用稀缺的资源来增加股东的财富，并重拾信心，市场参与者。财务决策，是基于准确的，透明的，及时的信息，这是双方相关和可靠。投资者，债权人和其他用户能够安全地依赖财务报告，以协助他们评估的数额，时间和不确定性的未来现金流量，在确定资源，并宣称这些资源，并在评价业绩。适当"的基调在顶部"方面的业务和道德操守正在显现。管理，审计委员会，会计师和审计师一起工作，以不断完善内部控制，加强信息安全。