COSO Releases Guidance on Monitoring Internal Control.
The Committee of Sponsoring Organizations of the Treadway Commission (COSO) announced the release of its Guidance on Monitoring Internal Control Systems. Developed by COSO, of which the AICPA is a member, the guidance is designed to help organizations better monitor the effectiveness of their internal control systems and to take timely corrective actions if needed. The introduction is available for free download from COSO's Web site.
The guidance consists of three volumes. "Volume I: Guidance" presents the fundamental principles of effective monitoring...
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