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Topic: |
Business
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Number of pages / Number of words: |
8 / 2068 |
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The Commission was wholly independent of each of the sponsoring organizations, and contained representatives from industry, public accounting, investment firms, and the New York Stock Exchange (COSO, 2006).
COSOâs report outlines 26 fundamental principles associated with the five key components of internal control: 1) control environment, 2) risk assessment, 3) control activities, 4) information and communication, and 5) monitoring...
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The report systematically defines the principles associated with each of these components, examines their attributes, lists a variety of approaches that smaller companies can take to achieve them, and includes real-world examples of effective ways to evidence their effectiveness (Internal Auditors, 2005)...
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