AICPA Letter Helps Persuade COSO to Postpone Release of Internal Control Framework
The CPA Advocate: June, 2012. AICPA told COSO its updated framework will be valuable to practitioners, but recommended additional guidance on how to consider weaknesses or absences of a principle when evaluating internal control effectiveness
Published on June 12, 2012
Internal Control - Integrated Framework and Compendium Bundle
Save when you purchase the 2013 Internal Control – Integrated Framework (3 Volume Set) with the Internal Control Over External Financial Reporting: A Compendium of Approaches and Examples.
Internal Control - Integrated Framework: Executive Summary, Framework and Appendices, and Illustrative Tools for Assessing Effectiveness of a System of Internal Control (3 volume set)
Issued by COSO, the 2013 Internal Control–Integrated Framework (Framework) is expected to help organizations design and implement internal control in light of many changes in business and operating environments since the issuance of the original Framework in 1992.
COSO Enterprise Risk Management -- Integrated Framework (2004)
This 2004 COSO document provides a benchmark for organizations to consider when evaluating and improving their enterprise risk management (ERM) processes.