COSO Committee of Sponsoring Organizations of the Treadway Commission
-
Illustrate how a large company doing an overall effectiveness assessment would roll up and combine assessments from multiple divisions.
-
Illustrate that there are multiple ways to do an assessment depending on organizational structure.
-
Illustrate that there is judgment involved in doing the overall effectiveness assessment depending on risk tolerance.
Generated November 10, 2014 20:30:53 |