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In 1992, COSO published "Internal Control – Integrated Framework" [2] which detailed five key components of an effective internal control system, along with tools to evaluate the effectiveness of such a system. In 2013, COSO re-released the Integrated Framework, stating that significant changes in technology and global business trends ...
The COSO 1992–1994 Framework defines each of the five components of internal control (i.e., Control Environment, Risk Assessment, Information & Communication, Monitoring, and Control Activities). Evaluation suggestions are included at the end of key COSO chapters and in the "Evaluation Tools" volume; these can be modified into objective ...
COSO Internal control: integrated framework: In September 1992, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) issued a report titled Internal control: integrated framework, which provided a definition of internal control and a framework for evaluating and improving internal control over systems.
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