Guidance on Monitoring Internal Control Systems
DISCUSSION DOCUMENT COMMENTSComments received online -- compilation Drs Simone Heidema & Erick Noorloos.pdf |
Sponsoring organizations:
COSO
Comprising the professional associations listed above, the Committee of Sponsoring Organizations (COSO) is a voluntary private-sector organization. COSO is dedicated to guiding executive management and governance entities toward the establishment of more effective, efficient, and ethical business operations on a global basis. It sponsors and disseminates frameworks and guidance based on in-depth research, analysis, and best practices.