CPAs can assess the effectiveness of their organization’s information technology controls by using Principle 11 of the newly updated internal control framework of the Committee of Sponsoring Organizations of the Treadway Commission (COSO). See a step-by-step procedure for applying Principle 11 to IT controls.

In 2023 COSO issued supplemental guidance for organizations to achieve effective internal control over sustainability reporting (ICSR), using the globally recognized COSO Internal Control-Integrated Framework (ICIF).

华为是一家全球领先的信息与通信技术（ICT）解决方案提供商，业务涉及通信网络、终端和云计算等领域，服务于全球170多个国家和地区的17亿人口。 作为一家民营企业，华为面临着激烈的市场竞争、复杂的法律法规、多元的文化差异等各种风险和挑战，如何保障企业的合规经营、财务报告的真实性、经营活动的高效性，成为华为内控建设的重要课题。 为此，华为以COSO模型为指导，构建了适应自身组织架构和运作模式的内控体系，涵盖了公司所有流程（包括业务和财务） …

2023年1月18日 · What Is the COSO Internal Control Framework? The COSO Framework helps organizations connect their internal controls to their business process. It reaches back to 1992 when the Committee of Sponsoring Organizations (COSO) met to create a more significant relationship between the risk and business landscapes. Several private sector organizations ...

COSO Releases New “Achieving Effective Internal Control Over Sustainability Reporting” (ICSR) Supplemental Guidance Builds Trust and Confidence in ESG/Sustainability Reporting and Decision-Making ..see more

该内控体系基于COSO模型而设计，包括控制环境、风险评估、控制活动、信息与沟通、监督五大部分，同时涵盖了财务报告内控体系，以确保财务报告的真实、完整、准确。 控制环境是内控体系的基础。 华为致力于倡导及维护公司诚信文化，高度重视职业道德，严格遵守企业公民道德相关的法律法规。 公司制定了员工商业行为准则（BCG），明确全体员工（包括高管）在公司商业行为中必须遵守的基本业务行为标准，并例行组织全员培训与签署，确保其阅读、了解并遵从BCG。 …

The COSO Framework is a system used to establish internal controls to be integrated into business processes. Collectively, these controls provide reasonable assurance that the organization is operating ethically, transparently and in …

2017年12月1日 · Using the extant literature, a deductive approach, and focusing on three popularized internal control frameworks ERM, COSO, and COBIT5, we propose a framework that can help organizations...

2013年2月13日 · The COSO internal control framework is a key set of guidance materials for enterprise management and IT governance. This chapter discusses the background of this key internal control concept and briefly describes its supporting elements.

In 2023 COSO issued supplemental guidance for organizations to achieve effective internal control over sustainability reporting (ICSR), using the globally recognized COSO Internal Control-Integrated Framework (ICIF).