IIARF Bookstore Releases Companion Guide to 2013 COSO Framework
The Committee of Sponsoring Organizations of the Treadway Commission (COSO) has not updated its widely used and highly regarded Internal Control ‒ Integrated Framework since 1992. To support the release of this much-anticipated update in 2013, COSO Chair Emeritus Larry Rittenberg, Ph.D., CIA, CPA, has written a guide to help practitioners fully understand the updates and effectively implement them within their organizations.
In addition to providing a high-level overview of the major changes made to the Framework, the brief and easy-to-read guide addresses:
- The increased need for subjective analysis and evidence when auditing controls.
- New approaches for external financial reporting and information technology controls.
- The shift toward more attention on operational and compliance objectives.
- The implications for frameworks outside North America.
The guide is designed to help internal auditors in all industries quickly identify the implications for their organizations by providing an overview of how the changes will impact decisions made by internal auditors, audit committees, boards, and management, as well as explaining how to communicate the changes to these constituencies. To order the guide, please visit The IIA Research Foundation Bookstore.
This book was generously sponsored by: