COSO Committee of Sponsoring Organizations of the Treadway Commission
Committee of Sponsoring Organizations of the Treadway Commission
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May 2013
This project was commissioned by COSO, which is dedicated to providing thought leadership through the development of comprehensive frameworks and guidance on internal control, enterprise risk management, and fraud deterrence designed to improve organizational performance and oversight and to reduce the extent of fraud in organizations. COSO is a private sector initiative, jointly sponsored and funded by:
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American Accounting Association (AAA)
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American Institute of Certified Public Accountants (AICPA)
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Financial Executives International (FEI)
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Institute of Management Accountants (IMA)
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The Institute of Internal Auditors (IIA)
Table of Contents
- Introduction
- Templates
- 1. Overall Assessment of a System of Internal Control
- 2. Component Evaluation
- 3. Principle Evaluation
- 4. Summary of Deficiencies
- Scenarios
- 5. Scenario A: Is a Relevant Principle and Component Present and Functioning?
- 6. Scenario B: Is Each of the Components Present and Functioning and Operating Together in an Integrated Manner?
- 7. Scenario C: How Does a Material Weakness Impact Relevant Principles, Components, and the System of Internal Control?
- 8. Scenario D: Are Relevant Principles and Components Present and Functioning in a Division, Operating Unit, or Function?
- 9. Scenario E: How are the Assessments of Multiple Locations Combined?
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