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  Guidance on Monitoring Internal Control Systems (2009)

Guidance on Monitoring Internal Control Systems  Introduction
"The COSO Board recognizes that management's assessment of internal control often has been a time-consuming task that involves a significant amount of annual management and/or internal audit testing. Effective monitoring can help streamline the assessment process, but many organizations do not fully understand this important component of internal control."
Le document PDF "INTRODUCTION TO THE GUIDANCE"  est disponible sur cette page :
http://www.coso.org/GuidanceonMonitoring.htm

Le document complet sous forme PDF ou papier peut être acheté ici :
http://www.cpa2biz.com/AST/Main/CPA2BIZ_Primary/InternalControls/COSO/PRDOVR~PC-990021/PC-990021.jsp