Heads Up: COSO Releases Exposure Draft of Updated Integrated Framework on Internal ControlVolume 19, Issue 4 |
This issue of Heads Up discusses the exposure draft, issued by the Committee of Sponsoring Organizations of the Treadway Commission, of an updated version of Internal Control — Integrated Framework. The framework was initially published in 1992 and has since become one of the most widely accepted internal control frameworks in the world.
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