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18Sep

[Video] 31 Days to a More Effective Compliance Program - What is the COSO 2013 Internal Controls Framework?

COSO was adopted in 1992 as a framework for basis to design and then test the effectiveness of internal controls. In 2010, it was deemed necessary to update this more than 20-year old COSO Framework, to provide a more supportable approach when adversarial third parties challenged whether a company has effective internal controls (such as the SEC). While the COSO 2013 Internal Controls Framework is designed for financial controls, I believe that the SEC will use this to review a company’s...
By: Thomas Fox
Source Url: https://www.jdsupra.com/legalnews/31-days-to-a-more-effective-compliance-p-04199/

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