Internal Controls and Fraud
Internal Controls and Fraud
Internal Controls and Fraud
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What is the Status?<br />
• Exposure Draft Stage<br />
• Comments Due November 16, 2012<br />
• Written comments will be available on-line March 31, 2013<br />
• www.ic.coso.org<br />
• Framework <strong>and</strong> Appendices<br />
• IC over External Financial Reporting: A Compendium of<br />
Approaches <strong>and</strong> Examples<br />
• Illustrative Tools for Assessing Effectiveness of a System of<br />
<strong>Internal</strong> Control<br />
• Executive Summary & Feedback Questions<br />
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