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DOCUMENT DESCRIPTION

As the business and operating environment changes, there has been greater demand for transparency and accountability as to the integrity of internal control. This has become very critical today as businesses drive to enhance the likelihood of them achieving their objectives and be able to adapt to changes in the global business environment.

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) released in 1992 the Integrated Internal Control Framework that will enable organizations to effectively and efficiently develop and maintain systems of internal control. It also includes enhancements and clarifications that will provide organizations the ease of using and applying the Framework.

This presentation provides organizations the blueprint to guide them through towards making the necessary changes in the adaption of the COSO Framework. There are 5 components within the COSO Framework.

1. Control Environment
2. Risk Assessment
3. Control Activities
4. Information and Communication
5. Monitoring Activities

These 5 components have its respective underlying principles to provide clarity in designing and implementing systems of internal control and for understanding requirements for effective internal control. Board of Directors, CEOs, and other senior management must have an in depth understanding of the COSO Framework components for effective internal control.

This deck also includes slide templates for you to use in your own business presentations.

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Source: COSO Framework PowerPoint document

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COSO Framework

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Tag(s): Risk Management Governance Control Compliance

Number of Slides: 28 (includes cover, transition slides)

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Upload date (first version): May 25, 2020






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