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Keywords: control framework
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Journal Articles
Issues in Accounting Education (2017) 32 (3): 117–127.
Published: 01 August 2017
... be made in accordance with a “suitable, recognized control framework” (Reg. 240.13a-15). Prior to 2013, COSO's 1992 Framework was the most common framework employed for this purpose. COSO 2013 internal control auditing control framework Recognizing that business and operating environments...
Includes: Supplementary data