Internal Control over Financial Reporting: Guidance for Smaller Public Companies
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Internal Control Over Financial Reporting provides guidance on how to apply the COSO Internal Control - Integrated Framework.
The Committee of Sponsoring Organizations of the Treadway Commission (COSO) in 1992 issued Internal Control – Integrated Framework to help businesses enhance their internal control systems. Since that time, the Framework has been recognized by executives, board members, regulators, standard setters, professional organizations and others as an appropriate comprehensive framework for internal control.
Internal Control Over Financial Reporting is directed at smaller public companies – although also usable by large ones – that are using the Framework in designing and implementing internal control over financial reporting. Although this guidance is designed primarily to help management with establishing and maintaining effective internal control over financial reporting, it also may be useful to management in more efficiently assessing internal control effectiveness.
The guidance will be helpful to smaller businesses as they explore cost-benefit approaches to achieve their financial reporting objectives. This guidance contains numerous examples that have been effectively used by smaller business.
This report contains three volumes and includes:
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