Decision Framework For Prioritizing Cost Optimization

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

  Internal, Control, Framework, Integrated, Internal control integrated framework, Optimization