Internal control as defined by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) is a process, affected by an entity's board of directors (trustees), management, and other ...

Included in those standards is the Committee of Sponsoring Organizations (COSO) Internal Control – Integrated Framework2 ...

A so-called COSO (Committee of Sponsoring Organizations regarding internal control) framework calls for five main principles: control environment, risk assessment, control activities, information ...

In addition, the university follows the Committee of Sponsoring Organizations (COSO) Integrated Framework. An effective internal control system provides reasonable assurance that the university will ...