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Internal Control - Integrated Framework (1992)

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This landmark report was commissioned by the Committee on Sponsoring Organizations of the Treadway Commission (COSO). It establishes a common definition of internal control that services the needs of different parties for assessing and improving their control systems.

Produced after the release of the Treadway Commission's recommendations, this COSO document provides principles-based guidance for designing and implementing effective internal controls. COSO developed the framework in response to senior executives' need for effective ways to better control their enterprises and to help ensure that organizational objectives related to operations, reporting, and compliance are achieved. This framework has become the most widely used internal control framework in the U.S. and has been adapted or adopted by numerous countries and businesses around the world.

COSO's groundbreaking report includes:

  • Executive Summary
  • Framework
  • Reporting to External Parties
  • Evaluation Tools

The Addendum to Reporting to External Parties is also included.

It encourages management that reports to external parties on controls over financial reporting to also cover controls over safeguarding of assets against unauthorized acquisition, use, or disposition.

It defines such controls and provides a suggested form of report.

Five Evaluation Tools are now available on disk, one for each of the internal control components identified in Integrated Framework for Internal Control.

Everyone in your firm or company who works with internal controls should have his or her own copy.

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 or call 888-777-7077.

NOTE:  Participating members of the COSO organizations are eligible to receive copies of this framework document at the AICPA member price shown. If you are a member of any one of the organizations listed below, please enter your appropriate Coupon Code in the Coupon Discount Code box during checkout.


Coupon Code

American Accounting Association AAAIC
Financial Executives International FEIIC
Institute of Internal Auditors IIAIC
Institute of Management Accountants     IMAIC

Other COSO documents:
Enterprise Risk Management—Integrated Framework (2004)
Internal Control over Financial Reporting—Guidance for Smaller Public Companies (2006)
Guidance on Monitoring Internal Control Systems (2009)

Publication On-Demand 1992
Product# 990012PDF
Availability: Online Access
AICPA Member:$60.00
Your Price:$75.00
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