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Internal control : integrated framework

Topic: 
ACCOUNTING
Author: 
Committee of Sponsoring Organizations of the Treadway Commission.
Publisher/Date: 
Durham, NC : AICPA; COSO, 2013
Note: 
May 2013.
Summary: 
The 2013 Framework is expected to help organizations design and implement internal control in light of many changes in business and operating environments since the issuance of the original Framework in 1992, broaden the application of internal control in addressing operations and reporting objectives, and clarify the requirements for determining what constitutes effective internal control.