COSO : bientôt une mise à jour de l’Integrated framework
The COSO Board has approved its updated Internal Control – Integrated Framework: 2013 (Framework) and expects to issue it on May 14, 2013.
The issuance will also include a volume of Illustrative Tools for Assessing Effectiveness of a System of Internal Control. COSO also expects to issue simultaneously Internal Control over External Financial Reporting: A Compendium of Approaches and Examples, which has been developed to assist users when applying the Framework to external financial reporting objectives.
To learn more about this, as well as guidance on transition to the new Framework: Read the full press release.
Audit et contrôle > Audit interne