COSO Committee of Sponsoring Organizations of the Treadway Commission
Committee of Sponsoring Organizations of the Treadway Commission
The Framework provides for three categories of objectives, which allow organizations to focus on differing aspects of internal control:
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Operations Objectives—These pertain to effectiveness and efficiency of the entity's operations, including operational and financial performance goals, and safeguarding assets against loss.
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Reporting Objectives—These pertain to internal and external financial and non-financial reporting and may encompass reliability, timeliness, transparency, or other terms as set forth by regulators, recognized standard setters, or the entity's policies.
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Compliance Objectives—These pertain to adherence to laws and regulations to which the entity is subject.
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