COSO is a joint initiative that provides frameworks for internal control, enterprise risk management, and internal control over financial reporting. The frameworks were published in 1992, 2004, 2013, and 2017 and provide guidance for designing, implementing and conducting internal control and assessing its effectiveness. The frameworks establish standards and provide tools and techniques to help organizations design, implement and assess internal controls and enterprise risk management.
COSO is a joint initiative that provides frameworks for internal control, enterprise risk management, and internal control over financial reporting. The frameworks were published in 1992, 2004, 2013, and 2017 and provide guidance for designing, implementing and conducting internal control and assessing its effectiveness. The frameworks establish standards and provide tools and techniques to help organizations design, implement and assess internal controls and enterprise risk management.
COSO is a joint initiative that provides frameworks for internal control, enterprise risk management, and internal control over financial reporting. The frameworks were published in 1992, 2004, 2013, and 2017 and provide guidance for designing, implementing and conducting internal control and assessing its effectiveness. The frameworks establish standards and provide tools and techniques to help organizations design, implement and assess internal controls and enterprise risk management.
Framework” COSO I 1992 Enterprise Risk Management - 2004 Integrated Framework” COSO II
COSO 2013 - Control Interno
COSO III 2014
2017 COSO ERM 2017
COSO I COSO II COSO III YOUR LOGO
¿QUÉ ES CONTROL INTERNO?
YOUR LOGO
¿QUÉ ES CONTROL INTERNO?
CARACTERISTICAS DEL CONTROL INTERNO CARACTERISTICAS DEL CONTROL INTERNO CARACTERISTICAS DEL CONTROL INTERNO CARACTERISTICAS DEL CONTROL INTERNO CARACTERISTICAS DEL CONTROL INTERNO