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- Title
COSO's Exposure Drafts Updating the Internal Control Framework Require Attention.
- Authors
Hollein, Marie N.
- Abstract
The article reports on the process underway as of November 2012 by a coalition of professional associations including Financial Executives International, the American Accounting Association, and the Institute of Management Accountants to provide guidance to businesses on effective internal control practices. The author reports that the coalition has issued three draft documents on the subject and is soliciting comments on them from corporations and from accounting and financial executives.
- Subjects
INTERNAL auditing; BEST practices; FINANCIAL executives; ACCOUNTANTS; PROFESSIONAL associations
- Publication
Financial Executive, 2012, Vol 28, Issue 9, p6
- ISSN
0895-4186
- Publication type
Article