（四）内部控制的整体框架阶段—20世纪90年代以后
1992年，美国“反对虚假财务报告委员会”下属的几 个机构组成COSO委员会，发布的《内部控制的整体 框架》由五部分组成：控制环境、风险评估、控制活 动、信息与沟通、监督
2004年提出《企业风险管理》框架，强调风险管理
中国国有资产管理委员会2006年发布《中央企业全面 风险管理指引》，指导企业开展风险管理和内部控制
➢ Section 806 – No public company or any officer, employee, contractor, or agent of such company may discharge, demote, suspend, threaten, harass, or in any other manner discriminate against any whistleblowers.
➢ Section 1107 - Whoever knowingly, with the intent to retaliate, takes any action harmful to any person, including interference with the lawful employment or livelihood of any person, for providing to a law enforcement officer any truthful information relating to the commission or possible commission of any federal offense, shall be fined under this title, imprisoned not more than 10 years, or both.
