The following original COSO documents are available in the AICPA store:

Fraudulent Financial Reporting: 1998–2007, An Analysis of U.S. Public Companies (2010)
This 2010 COSO study provides a comprehensive analysis of 10 years of fraudulent financial reporting events investigated by the SEC, covering fraud techniques, issues related to external auditors, and consequences to companies and individuals.

Guidance on Monitoring Internal Control Systems (2009)
This 2009 COSO document brings together leading practices at large and small organizations and provides in-depth guidance for implementing the monitoring component of COSO's Internal Control — Integrated Framework.

Internal Control over Financial Reporting—Guidance for Smaller Public Companies (2006)
This 2006 COSO document provides guidance on how to apply concepts in the COSO framework. It is directed at smaller public companies – although also usable by entities of all sizes and types – that are using the framework in designing and implementing internal control over financial reporting.

Enterprise Risk Management—Integrated Framework (2004)
This 2004 COSO document provides a benchmark for organizations to consider when evaluating and improving their enterprise risk management (ERM) processes.

Internal Control—Integrated Framework (1992)
This landmark 1992 COSO 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.


For additional guidance on internal control click here.