United States

Defining Issues: COSO Releases Internal Control - Integrated Framework (2013)

May 31, 2013
From the Financial Reporting View

This edition of Defining Issues reports that the Committee of Sponsoring Organizations of the Treadway Commission (COSO) recently released its Internal Control - Integrated Framework (2013) and summarizes the changes in the 2013 Framework from the 1992 Framework and KPMG's initial thoughts about the implications of the Framework for management's assessment of internal control over financial reporting as organizations transition to the 2013 Framework.

 

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