The Committee of Sponsoring Organizations of the Treadway Commission has released an exposure draft document offering guidance on monitoring internal control systems.
Developed by COSO - a group of five accounting organizations including the American Institute of CPAs, the Institute of Management Accountants, the American Accounting Association, Financial Executives International and the Institute of Internal Auditors - and led by a team from Grant Thornton, the guidance builds on principles developed by COSO in 2006 and public input from a discussion document that COSO released in September 2007.
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