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How to report on internal control under COSO
Author(s) -
Colbert Janet L.,
Aldridge C. Richard
Publication year - 1994
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970060210
Subject(s) - accounting , internal control , control (management) , business , control environment , operations management , internal audit , management , economics , joint audit , audit
Abstract Internal controls are critical to a company's success in today's complex business environment. This article provides practical guidance for reporting on internal controls under COSO.