Based on the COSO Report, the Basle Banking Supervision Committee issued The Framework For Internal Control System In Banking Organizations, which is the most complete and systematic description about the internal control of commercial banks.

• 巴塞尔委员会在COSO报告的基础上发布了《银行机构内部控制系统框架》,它是目前为止有关商业银行内部控制最系统最完整的论述。