Audit Committee Brief

Audit committees play a critical role in overseeing internal control. Although their primary focus may be on internal control over financial reporting, now, more than ever, audit committees are taking the lead in overseeing controls pertaining to compliance and operational matters. Expectations of the audit committee’s role have expanded due to enhanced company and external auditor reporting requirements, along with an increased focus on compliance by regulators. This issue of the Audit Committee Brief highlights hot topics related to internal control over financial reporting in light of the issuance of the Committee of Sponsoring Organizations of the Treadway Commission’s (COSO’s) updated 2013 Internal Control — Integrated Framework (2013 COSO Framework).

Download the article.

Terug naar het nieuwsoverzicht

IIA Nederland

Burgemeester Stramanweg 102A
1101 AA Amsterdam
Postbus 22657
1100 DD Amsterdam
Contact opnemen

Audit Magazine

Audit Magazine


IIA is dé toonaangevende beroepsorganisatie voor internal auditors. Een lidmaatschap laat u delen in de collectieve kennis van alle vakgenoten in de wereld.
Meer informatie