The Committee of Sponsoring Organizations of the Treadway Commission issued a request for proposals to develop guidance to help organizations monitor the quality of their internal control systems.The end product is meant to serve as a tool for effectively monitoring internal controls, as well as complying with the Sarbanes-Oxley Act.

COSO chair Dr. Larry Rittenberg said that the end product should be completed within a year to meet the need for examples, guidance and more information regarding the monitoring component of COSO's Internal Control Integrated Framework.

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