The Coso
Found 3 free book(s)
The 2 013 COSO Framew ork & SOX C ompliance
www.coso.orgCOSO Board’s recommendation that users complete their transition “as soon as is feasible under their particular circumstances.” One Transition Approach Considering that COSO’s newly released Framework rep-resents an update of the 1992 version and that the princi-ples and requirements of effective internal control
R i S k A S S E S S M E n T - Deloitte
www2.deloitte.com(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
COSO Internal Control Integrated Framework (2013)
assets.kpmg2 COSO Internal Control – Integrated Framework (2013) the components and relevant principles continue to exist in the system of internal control. The 2013 Framework also provides example characteristics for each of the 17 principles, called Points of Focus, to assist management