New internal control framework updates come from COSO

05/15/2013 | Accounting Today · Wall Street Journal/CFO Journal, The

The Committee of Sponsoring Organizations of the Treadway Commission has released its updated Internal Control–Integrated Framework. Among other issues, the updated framework addresses operations and reporting objectives and better defines what constitutes effective internal control. It also takes into account new modes of communication for businesses, such as cellphones and the Internet.

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Accounting Today · Wall Street Journal/CFO Journal, The

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