Transcription of COSO Internal Control Framework Introductory training
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COSO Internal Control Framework Introductory training
coso Internal Control Framework Introductory training05 May 2020 Risk & InternalControl Basics coso Internal Control Framework Components and Principles Internal Control Assessment Internal Control Documentation InternalControl Indian Legal Perspective Internal Control Benefits & Limitations COVERAGE CONFIDENTIAL -NOT FOR CIRCULATION2 Risk & Internal Control BasicsCONFIDENTIAL -NOT FOR CIRCULATION3 RISK & Internal Control IN A COPMANYRisk What can go wrong? Ingeneral,riskisdefinedasthepossibilityt hataneventwilloccur,whichwillimpactanorg anization'sachievementofobjectives. BusinessRisk:Athreatthataneventoractionw illadverselyaffectanorganization ExampleInternal Control ?
COSO –GLOBALLY ACCEPTED IC FRAMEWORK The Committee of Sponsoring Organizations of the Treadway Commission (COSO) is a voluntary private sector organization dedicated to improving the quality of financial reporting through business ethics, effective internal controls, and corporate governance.
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