[Audio] 31 Days to a More Effective Compliance Program - Day 23 | Assessing compliance internal controls
By EsqSocial Corporation 23/01/21
One of the specific requirements laid out in the 2020 Update, is around internal controls and more specifically control testing. Fortunately, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) 2013 Internal Controls Framework considers assessing compliance internal controls. In “Internal Controls – Integrated Framework, Illustrative Tools for Assessing Effectiveness of a System of Internal Controls”, COSO laid out its views on assessing the effectiveness of internal...
By: Thomas Fox