Statements (28)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
internal control framework
|
| gptkbp:appliesTo |
enterprise risk management
internal control over financial reporting |
| gptkbp:basisFor |
Sarbanes-Oxley Act Section 404 compliance
|
| gptkbp:component |
Risk Assessment
Information and Communication Monitoring Activities Control Activities Control Environment |
| gptkbp:developedBy |
gptkb:Committee_of_Sponsoring_Organizations_of_the_Treadway_Commission
|
| gptkbp:documentedIn |
Internal Control—Integrated Framework
|
| gptkbp:focusesOn |
compliance with applicable laws and regulations
effectiveness and efficiency of operations reliability of financial reporting |
| https://www.w3.org/2000/01/rdf-schema#label |
COSO framework
|
| gptkbp:introducedIn |
1992
|
| gptkbp:purpose |
improve organizational performance and governance
reduce the extent of fraud in organizations |
| gptkbp:relatedStandard |
gptkb:ISO_31000
gptkb:COBIT gptkb:COSO_ERM_Framework |
| gptkbp:updated |
2013
|
| gptkbp:usedBy |
nonprofit organizations
public companies private companies government entities |
| gptkbp:bfsParent |
gptkb:Trust_Services_Principles
|
| gptkbp:bfsLayer |
7
|