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Updated 2013 COSO Framework —fraud risk …

Updated 2013 . coso Framework . fraud risk assessments Fraud Investigation & Dispute Services Updated 2013 coso Framework . fraud risk assessments In May 2013 , the Committee of Sponsoring Organizations of the Treadway Commission ( coso ) issued its Updated Framework for the What is not changing What is changing design, implementation and conduct of systems of internal controls and the assessment of their effectiveness. The new Framework takes Core definition of internal Changes in business and much of the structure of the original Framework issued in 1992 control operating environments and highlights new areas of focus and concern.

Updated 2013 COSO Framework — fraud risk assessments Benefits of an anti-fraud program Management is ultimately responsible for …


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