TXCPA Today’s CPA: Implementing COSO 2013 Internal Control-Integrated Framework

“Implementing COSO 2013 Internal Control-Integrated Framework” by Alyssa Martin for TXCPA’s Today’s CPA (July – August 2015)*

The 2013 COSO Internal Control-Integrated Framework acknowledges those changes. The 2013 COSO Framework retains the principles-based internal control components found in the 1992 COSO Internal Control Framework while re-codifying 17 concepts associated with those components. That enables organizations to more effectively address internal control concerns.

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_{*Reprint with the permission of Today’s CPA, a publication of the Texas Society of Certified Public Accountants. This article represents the opinions of the author(s) and are not necessarily those of the Texas Society of Certified Public Accountants.}