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
Volume II — Guidance
Volume III — Application Techniques
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