COSO INTERNAL CONTROL – INTEGRATED FRAMEWORK
The COSO 2013 Framework 5 Approaching the 2013 framework implementation 7 Phase 1: Planning and scoping 8 Phase 2: Assessment and documentation 11 Phase 3: Remediation planning and implementation 17 Phase 4: Design, testing, and reporting of controls 18 Phase 5: Optimization of effectiveness of internal control 21 Conclusion23 About the authors 24
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