It broadens the application of internal control in addressing operations and reporting objectives, and clarifies the requirements for determining what constitutes effective internal control. The Framework is comprised of three volumes including the following: Executive Summary – This provides a high-level overview intended for the board of directors, chief executive officer, and other senior management. The new Framework retains the core definition of internal control and the five components of internal control, and it continues to emphasize the importance of management judgment in designing, implementing, and conducting a system of internal control, and in assessing its effectiveness. Issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO), the 2013 Internal Control–Integrated Framework (Framework) is expected to help organizations design and implement internal control in light of many changes in business and operating environments since the issuance of the original Framework in 1992. Save when you purchase the Internal Control – Integrated Framework and Compendium Bundle
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