standard
COSO IC 2013
COSO Internal Control – Integrated Framework (2013)
Record JSON · Open in map · Data retrieval guide
Catalog revision: 24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028. A connection does not establish full coverage.
Attributes
- category
- coso-ic
- authority
- framework
Details
- authority
- framework
- version
- 2013
- publicationDate
- 2013-05
- amendmentState
- none
- effectiveDate
- Not provided
- source_url
- Not provided
- reviewed_at
- Not provided
- note
- Not provided
- propositions
Source
No record-specific source URL is provided.
Connections
- P5 — The organization holds individuals accountable for their internal control responsibilities in the pursuit of objectives. belongs_to COSO IC 2013
- P14 — The organization internally communicates information, including objectives and responsibilities for internal control, necessary to support the functioning of internal control. belongs_to COSO IC 2013
- P15 — The organization communicates with external parties regarding matters affecting the functioning of internal control. belongs_to COSO IC 2013
- P3 — Management establishes, with board oversight, structures, reporting lines, and appropriate authorities and responsibilities in the pursuit of objectives. belongs_to COSO IC 2013
- P16 — The organization selects, develops, and performs ongoing and/or separate evaluations to ascertain whether the components of internal control are present and functioning. belongs_to COSO IC 2013
- P13 — The organization obtains or generates and uses relevant, quality information to support the functioning of internal control. belongs_to COSO IC 2013
- P1 — The organization demonstrates a commitment to integrity and ethical values. belongs_to COSO IC 2013
- P12 — The organization deploys control activities through policies that establish what is expected and procedures that put policies into action. belongs_to COSO IC 2013
- P2 — The board of directors demonstrates independence from management and exercises oversight of the development and performance of internal control. belongs_to COSO IC 2013
- P4 — The organization demonstrates a commitment to attract, develop, and retain competent individuals in alignment with objectives. belongs_to COSO IC 2013
- P11 — The organization selects and develops general control activities over technology to support the achievement of objectives. belongs_to COSO IC 2013
- P17 — The organization evaluates and communicates internal control deficiencies in a timely manner to those parties responsible for taking corrective action, including senior management and the board of directors, as appropriate. belongs_to COSO IC 2013
- P7 — The organization identifies risks to the achievement of its objectives across the entity and analyzes risks as a basis for determining how the risks should be managed. belongs_to COSO IC 2013
- P8 — The organization considers the potential for fraud in assessing risks to the achievement of objectives. belongs_to COSO IC 2013
- P10 — The organization selects and develops control activities that contribute to the mitigation of risks to the achievement of objectives to acceptable levels. belongs_to COSO IC 2013
- P6 — The organization specifies objectives with sufficient clarity to enable the identification and assessment of risks relating to objectives. belongs_to COSO IC 2013
- P9 — The organization identifies and assesses changes that could significantly impact the system of internal control. belongs_to COSO IC 2013