一、内部控制与风险管理的渊源(一)内部控制整体框架的确立内部控制虽然在世界范围内起源较早,但建立起系统的概念体系是20世纪90年代。1985年美国为了遏制日益猖獗的会计舞弊活动,成立了一个反财务舞弊委员会(Treadway委员会),该委员会对企业形形色色的舞弊活动进行了调查,调 First, the origin of internal control and risk management (A) the establishment of the overall framework of internal control Although the origin of the internal control in the world earlier, but the establishment of a systematic concept system is the 1990s. In 1985, the United States established an anti-financial fraud commission (Treadway Committee) to curb increasingly rampant accounting fraud activities. The committee conducted investigations on corporate fraud activities of various kinds.