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GUIDE TO INTERNAL CONTROL OVER FINANCIAL …

GUIDE TO INTERNAL CONTROL OVER FINANCIAL

www.thecaq.org

GUIDE TO INTERNAL CONTROL OVER FINANCIAL REPORTING INTERNAL CONTROL ICFR is one element of the broader concept of internal control. The latter is defined by the Committee on Sponsoring Organizations (COSO) of the Treadway Commission—an initiative of several groups with an interest in effective internal control—which provides a framework to ...

  Internal, Control, Reporting, Financial, Over, Internal control, Internal control over financial, Internal control over financial reporting internal control

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