Controle InterneThèses Synthèses

Guidance on
Monitoring Internal Control Systems
Juin 2008

Effective monitoring of internal control is one of the five components of effective internal control delineated in COSO's Internal Control - Integrated Framework. COSO currently is involved in developing detailed interpretative guidance that will help organizations monitor the quality of their internal control systems. The release of the final project is scheduled for fall of 2008.

"This guidance more fully develops the monitoring component of our  Internal Control - Integrated Framework,” says COSO Chairman Larry Rittenberg, Ph.D. “It is designed to assist organizations of any size or structure in developing efficient means to monitor the continued operating effectiveness of internal control related to financial reporting, operational, and compliance control objectives.”

Volume I — Executive Summary
http://www.theiia.org/go?to=Monitoring_ICS_Vol1

Volume II — Guidance
http://www.theiia.org/go?to=Monitoring_ICS_Vol2

Volume III — Application Techniques
http://www.coso.org/documents/VolumeIII-ApplicationTechniques.pdf

D'autres documents sont accessibles à cette adresse :
http://www.coso.org/IC.htm