The COSO Framework may seem complex and too daunting to implement, especially for smaller not-for-profit entities. However, you may be further along than you think. Read this article for tips on how to make this internal control framework work for your organization.
Small NFPs: Implementing the COSO Framework may be easier than you think
No matter the size of your not-for-profit (NFP), internal controls are paramount and must be assessed and evaluated on a recurring basis. The Committee of Sponsoring Organizations of the Treadway Commission (COSO) 2013 Internal Control - Integrated Framework