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Topic: Business
Number of pages / Number of words: 4 / 892
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(COSO, 2006)

  • Monitoring- Internal control systems need to be monitored--a process that assesses the quality of the system's performance over time. This is accomplished through ongoing monitoring activities, separate evaluations or a combination of the two. Ongoing monitoring occurs in the course of operations...

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Ongoing monitoring occurs in the course of operations. It includes regular management and supervisory activities, and other actions personnel take in performing their duties. (COSO, 2006)

If there were no controls in our manufacturing process, the product would not perform as expected once it reached the consumer...


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