18-05-2012
18-05-2012

New COSO Internal Control-Integrated Framework to be released Q1 2013

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) has announced that the updated Internal Control–Integrated Framework (ICIF or Framework) is expected to be released during the first quarter of 2013. The final Framework is expected to enable organizations to adapt to increasing complexity and pace of change; to mitigate risks to the achievement of objectives; and to provide reliable information to support sound decision making.

In addition to updating the Framework, COSO and PwC are developing:
  • A related compendium of approaches and examples that illustrate how the principles set forth in the updated Framework can be applied in designing, implementing and maintaining internal control over external financial reporting; and
  • (ii) Related evaluation tools to use in assessing effectiveness of internal control.
View press release.


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