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COSO Guidance on Monitoring Internal Controls

COSO Guidance on Monitoring Internal Controls

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COSO's Guidance on Monitoring Internal Control Systems elaborates on the monitoring component of internal control discussed in the 1992 COSO Framework and in the subsequent Internal Control over Financial Reporting - Guidance for Smaller Public Companies issued in 2006.

According to COSO "the objectives of COSO's Monitoring Guidance" are twofold: (1) To help organizations improve the effectiveness and efficiency of their internal control systems. . . . [and] (2) To provide practical guidance that illustrates how monitoring can be incorporated into an organization's internal control processes.