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 ...

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 ...