Heads Up — COSO Enhances Its Internal Control — Integrated Framework
Volume 20, Issue 17
This Heads Up discusses the enhancements made by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) to its Internal Control — Integrated Framework. It also provides considerations for entities that use the original framework in complying with Section 404 of the Sarbanes-Oxley Act of 2002 and information about making the transition from the original to the updated framework.
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