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How COSO Framework Fundamental Concepts Relate to COBIT 5 Framework Components and Content
However, from an auditor's perspective, Burns noted, "Even if we use definitions from the SEC, what is different (in COSO 2013) is the use of the principles.
In terms of integrity and ethical behaviour, one of the main components of the COSO framework, and one that internal auditors don't spend too much time on is the 'control environment'.
For more insight regarding COSO's updated ICIF and transitioning to it, see my article entitled COSO II: The Transition" in the spring 2014 edition of the Pennsylvania CPA Journal.
Editor's note: COSO is a joint initiative of five private-sector organizations, including the AICPA, which provides thought leadership on enterprise risk management, internal control, and fraud deterrence.
COSO is particularly interested in feedback on the clarity and applicability of the guidance in the exposure draft.
Before the COSO Report, it was more common to speak of internal controls (plural) than of internal control (singular).
A project task force, overseen by Task Force Chair Debbie Lambert, COSO Chairman Larry Rittenberg and led by PricewaterhouseCoopers partner Miles Everson, consisted of approximately 20 members with experience in small business.
In making the announcement, Dave Richards, president of the Institute of Internal Auditors and a COSO member, said, "The commission is thrilled to have Dr.
Cerro Coso Community College is the home of the second largest solar farm in California, a photovoltaic field that sits on 6.
Cerro Coso Community College, 3000 College Heights Blvd.