COSO Integrated Framework, Internal Control over External Financial Reporting: A Compendium of Approaches & Examples

To help users apply the 2013 Framework to internal control over external financial reporting, COSO has released a companion publication, Internal Control over External Financial Reporting: A Compendium of Approaches and Examples (Compendium). The Compendium provides approaches and examples to illustrate how entities may apply the principles set out in the Framework to a system of internal control over external financial reporting. The Compendium does not replace or modify the Framework; it is considered a supplemental document that can be used in concert with the Framework when considering internal control over external financial reporting.