Internal Control — Integrated Framework

Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2013). Internal Control — Integrated Framework.

Type

Report

Intellectual base

Grey literature

Year

2013

Link

https://www.coso.org/guidance-on-ic

Cited from

military_strategic_studies, operations_research

Cited by

2 citations across 2 artifacts.

Each citation links to the sentence it supports in the citing article.

Primes

• Defense In Depth
  • And in financial controls, it stacks separation of duties, approval limits, audit trails, reconciliation, and external audit.

    This sourceEstablishes layered internal controls — separation of duties, approval limits, reconciliation, audit — as independent safeguards against financial loss and fraud, so no single person controls an entire process.

• Parallel Independent Inspection
  • In auditing and finance, four-eyes rules, dual sign-off, and redundant financial-statement audit exploit the same mechanism.

Verification

This reference passed the adversarial substantiation pipeline: it was checked to exist and to support the claim it is attached to. See how references were verified.

Registry ID ref:9667955bee46 · see in the full table