People Innovation Excellence

The New COSO Framework is coming !

COSO Releases Proposed Internal Control Framework
The Committee of Sponsoring Organizations of the Treadway Commission (COSO) has issued for public comment Internal Control – Integrated Framework, which aims to improve the original framework issued in 1992—one of the most widely used internal control frameworks in the world. The updated Framework retains the co…re definition of internal control and the components of an internal control system, and continues to emphasize the importance of management judgment in the design, application, and assessment of the effectiveness of a system of internal control. Serving on the COSO Advisory Council, IFAC has been actively involved in the update process. Comments are requested by March 31, 2012.

Source:
Committee of Sponsoring Organizations of the Treadway Commission

http://www.theiia.org/guidance/additional-resources/coso-related-resources/coso-releases-new-erm-framework/

 

 

 


Published at :
Written By
Stefanus Ariyanto, SE.,M.Ak
Head of Accounting Laboratory Binus University
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