COSO Internal Control—Integrated Framework
GPTKB entity
Statements (30)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
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 |
| https://www.w3.org/2000/01/rdf-schema#label |
COSO Internal Control—Integrated Framework
|
| 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
|