COSO Internal Control—Integrated Framework

GPTKB entity

Predicate	Object
gptkbp:instanceOf	gptkb:internal_control_framework
gptkbp:abbreviation	COSO Framework
gptkbp:appliesTo	nonprofit organizations public companies private companies
gptkbp:basisFor	corporate governance audit standards internal control evaluation
gptkbp:component	risk assessment monitoring activities information and communication control activities control environment
gptkbp:developedBy	gptkb:Committee_of_Sponsoring_Organizations_of_the_Treadway_Commission
gptkbp:firstPublished	1992
gptkbp:focusesOn	compliance with laws and regulations effectiveness and efficiency of operations reliability of financial reporting
gptkbp:influenced	gptkb:Sarbanes-Oxley_Act
gptkbp:language	English
gptkbp:purpose	provide guidance on internal control
gptkbp:recognizedBy	gptkb:Public_Company_Accounting_Oversight_Board gptkb:U.S._Securities_and_Exchange_Commission
gptkbp:updated	2013
gptkbp:usedFor	risk management financial reporting fraud prevention
gptkbp:bfsParent	gptkb:AICPA_Trust_Services_Criteria
gptkbp:bfsLayer	8
https://www.w3.org/2000/01/rdf-schema#label	COSO Internal Control—Integrated Framework