COSO: Guidance on Monitoring Internal Control Systems (bozza)

(Fonte: TheIIA) Il Committee of Sponsoring Organizations of the Treadway Commission (COSO) ha pubblicato la bozza del documento "Internal Control — Integrated Framework, Guidance on Monitoring Internal Control Systems" (pdf, 492 K, 52 pp) volto al monitoraggio del sistema di controllo interno aziendale anche in un’ottica di compliance. Eventuali commenti vanno inviati entro il 31 ottobre 2007 con le modalità indicate nel documento stesso.

Indice

  • Executive Summary
  • I. Monitoring as a Component of Internal Control Systems
    • Role of Monitoring
    • Structure of Effective Internal Control Systems
    • Difference Between Monitoring Activities and Control Activities
  • II. Fundamentals of Monitoring
    • Attributes of Ongoing Monitoring and Separate Evaluations
    • Attributes of Effective Communication and Follow-Up
    • Elements of Effective Monitoring
    • Role of the Board/Audit Committee
  • III. Nature of Information Used in Monitoring
    • Information Suitability
    • Information Sufficiency
  • IV. Designing Effective Monitoring
    • Prioritizing and Designing Monitoring Procedures
    • Deciding When and How Often to Monitor
  • V. Communicating and Addressing the Results of Monitoring
    • Ranking Issues and Reporting Internally
    • Reporting to External Parties
  • VI. Scalability of Monitoring
    • Scalability Based on Size
    • Scalability Based on Complexity
    • Formality of Monitoring and Level of Documentation
  • VII. Conclusion
  • Appendix: Principles of Effective Internal Control Over Financial Reporting
  • Glossary

Articoli collegati

Link