COSO INTERNAL CONTROL – INTEGRATED FRAMEWORK

Committee of Sponsoring Organizations of the Treadway CommissionGovernance and INTERNAL ControlBy January 2019 The information contained herein is of a general nature and based on authorities that are subject to change. Applicability of the information to specific situations should be determined through consultation with your professional adviser, and this paper should not be considered substitute for the services of such advisors, nor should it be used as a basis for any decision or action that may affect your Schandl MSIB, CPA | Philip L. Foster MBA, ARe, ARM, AIC, CPCUCO S O INTERNAL CONTROL INTEGRATED FRAMEWORK :An Implementation Guide for theHealthcare Provider IndustryThis project was commissioned by the Committee of Sponsoring Organizations of the Treadway Commission ( coso ), which is dedicated to providing thought leadership through the development of comprehensive frameworks and guidance on enterprise risk management, INTERNAL CONTROL , and fraud deterrence designed to improve organizational performance and governance and to reduce the extent of fraud in is

with maintaining day-to-day control of business operations. Collectively, these challenges, without internal control, may threaten a healthcare organization’s ability to achieve its operational, compliance, and reporting objectives. Benefits of 2013 Framework implementation in healthcare Strong internal control can help mitigate many of the risks

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