SlideShare a Scribd company logo
The Committee of Sponsoring Organizations of the Treadway
Commission (COSO) has developed a comprehensive framework
for assessing the quality of a company’s internal controls with
regard to their financial reportings. This organization is made
up of representatives from the AICPA, the IIA, IMA, and other
leading authorities in the field.
•Using the framework issued by COSO discuss the components
and how they fit together to create a continuous internal control
process.
•Write a minimum of 2 paragraphs.
•Then, choose a control that you find interesting, and do
additional research to thoroughly explain it to your peers.
•Be sure to share your references.

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