|Available Formats:||Paperback | On-Demand | See All|
This COSO document contains guidance targeted towards smaller public companies, to help them apply concepts in the 1992 Internal Control – Integrated Framework. The guidance demonstrates the applicability of those concepts to help smaller public companies design and implement internal controls to support the achievement of financial reporting objectives. It highlights 20 key principles of the 1992 framework, providing a principles-based approach to internal control. While targeted toward smaller public companies, the 2006 guidance applies to entities of all sizes and types.
The guidance will be helpful to smaller businesses as they explore cost-benefit approaches to achieve their financial reporting objectives. This guidance contains numerous examples that have been effectively used by smaller business.
This report contains four volumes and includes:
Internal Control over Financial Reporting is available in three format options. Choose the one that best fits your needs:
Note: The PDF edition is an electronic download file that will be accessible immediately after completing your purchase. Access to this file – from the My Account > My Downloads page – expires 90 days from purchase date. This product purchase is non-refundable. For more information about this product or service concerns, please contact the AICPA Service Center at firstname.lastname@example.org or call 888-777-7077.
Members of the COSO organizations are eligible to receive copies of this Framework document at the AICPA member price shown below. If you are a member of the AAA, FEI, IIA, or the IMA, please enter the appropriate coupon code in the Discounts box during checkout. Student and Educator members of all five organizations are eligible for additional discounts. Please use appropriate code to obtain the discounted price.