OtherInternational
COSO Internal Control - Integrated Framework (2013)
The Committee of Sponsoring Organizations of the Treadway Commission (COSO) Internal Control - Integrated Framework, originally issued in 1992 and updated in 2013, defines internal control as a process, effected by an entity’s board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories: (1) operations - effectiveness and efficiency of the entity’s operations, including operational and financial performance; (2) reporting - reliability of reporting, including the preparation of financial statements and other reports; and (3) compliance - compliance with applicable laws and regulations..
Domains
Information and Communication
Monitoring Activities
Control Activities
Control Environment
Risk Assessment
Compare COSO Internal Control - Integrated Framework (2013)
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COSO Internal Control - Integrated Framework (2013) by Industry
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COSO Internal Control - Integrated Framework (2013) by Role
COSO Internal Control - Integrated Framework (2013) for CISOs→COSO Internal Control - Integrated Framework (2013) for Compliance Officers→COSO Internal Control - Integrated Framework (2013) for Risk Managers→COSO Internal Control - Integrated Framework (2013) for IT Directors→COSO Internal Control - Integrated Framework (2013) for DPOs→COSO Internal Control - Integrated Framework (2013) for Auditors→
Frequently Asked Questions
What is COSO Internal Control - Integrated Framework?
The Committee of Sponsoring Organizations of the Treadway Commission (COSO) Internal Control - Integrated Framework, originally issued in 1992 and updated in 2013, defines internal control as a process, effected by an entity’s board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories: (1) operations - effectiveness and efficiency of the entity’s operations, including operational and financial performance; (2) reporting - reliability of reporting, including the preparation of financial statements and other reports; and (3) compliance - compliance with applicable laws and regulations..
How many controls does COSO Internal Control - Integrated Framework have?
COSO Internal Control - Integrated Framework contains 48 controls organized across 14 domains.
Where does COSO Internal Control - Integrated Framework apply?
COSO Internal Control - Integrated Framework is applicable in International. Organizations operating in or serving customers in this jurisdiction should evaluate its requirements.
What frameworks does COSO Internal Control - Integrated Framework map to?
COSO Internal Control - Integrated Framework has control-to-control mappings with 205 other compliance frameworks in our database. Use our compliance platform to explore these mappings interactively.
How do I get started with COSO Internal Control - Integrated Framework compliance?
Start by understanding the framework's key controls and domains. Our compliance platform provides AI-powered gap analysis and mapping tools to help you assess your current posture and build a remediation plan.
How ready are you for COSO Internal Control - Integrated Framework (2013)?
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