COSO Committee of Sponsoring Organizations of the Treadway Commission
Committee of Sponsoring Organizations of the Treadway Commission
An electronic version of this template can be downloaded from www.cpa2biz.com/COSOEvalTools.
| Summary of Deficiencies | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| ID# | Source of the internal control deficiency | Internal Control Deficiency Description | Severity Considerations | Is internal control deficiency a major deficiency? (Y/N) | Owner | Remediation Plan and Date | Impact on Present/ Functioning | List any internal control deficiencies in other principles that may have contributed to this internal control deficiency | |
| Component | Principle | ||||||||
| This template is an example of a summary of deficiencies. Management may tailor this template to include additional columns to capture other relevant information, as needed. | |||||||||
| Generated November 10, 2014 20:30:53 |