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Relevant bibliographies by topics / COSO-framework

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Academic literature on the topic 'COSO-framework'

Author: Grafiati

Published: 4 June 2021

Last updated: 11 June 2025

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Journal articles on the topic "COSO-framework"

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Vandervelde, Scott D., Joseph F. Brazel, Keith L. Jones, and Paul L. Walker. "Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on Public Exposure Draft: Internal Control—Integrated Framework (COSO Framework)." Current Issues in Auditing 6, no. 1 (2012): C35—C42. http://dx.doi.org/10.2308/ciia-50180.

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SUMMARY In November 2010, COSO announced a project to review and update the 1992 Internal Control—Integrated Framework (COSO 1992). COSO's goal in updating the framework was to increase its relevance in the increasingly complex and global business environment to help ensure that organizations worldwide can better design, implement, and assess internal control. The proposed Framework retains the core definition of internal control and the five components of internal control. One of the most significant enhancements is the expression of concepts described in the original framework into 17 principles, accompanied by related attributes. COSO provided for a 104-day exposure period (from December 19, 2011 to March 31, 2012) for interested parties to examine the exposure draft and provide comments. On March 29, 2012, the Auditing Standards Committee of the Auditing Section of the American Accounting Association provided the comments in the letter below to COSO on Public Exposure Draft: Internal Control—Integrated Framework (COSO Framework). Data Availability: Information about and access to the release is available at: http://www.ic.coso.org/default.aspx

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Irianto, Danar Irianto. "KEMUNGKINAN IMPLEMENTASI SISTEM PENGENDALIAN INTERNAL BERBASIS COSO FRAMEWORK PADA UNIT LAYANAN PENGADAAN POLITEKNIK NEGERI BATAM." JOURNAL OF APPLIED MANAGERIAL ACCOUNTING 4, no. 1 (2020): 70–93. http://dx.doi.org/10.30871/jama.v4i1.1963.

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This research describes the evaluation of the implementation of an internal control system based on the COSO framework in the Batam State Polytechnic procurement unit. By using the COSO framework as outlined in the Internal Control Questioner based on 5 components and broken down into 17 COSO principles; (1) Control environment, (2) Control activities, (3) Risk assessment, (4) Information and communication, (5) Monitoring. Based on the research that has been done, there are several conclusions drawn. First, in the Control environment component, the procurement service unit is quite possible to implement a COSO-based control system. Secondly, the Risk assessment component of the procurement service unit is quite possible to implement a COSO-based control system. Third, the Control activities component of the procurement service unit is quite possible to implement a control system based on COSO. Fourth, the procurement service unit's Information and communication component is quite possible to implement a COSO-based control system. Fifth, the Monitoring component of the procurement service unit is not possible to implement a COSO-based control system. So as a whole it can be concluded that the Batam State Polytechnic procurement service unit is quite possible to implement a COSO-based control system.

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Udeh, Ifeoma. "Observed effectiveness of the COSO 2013 framework." Journal of Accounting & Organizational Change 16, no. 1 (2019): 31–45. http://dx.doi.org/10.1108/jaoc-07-2018-0064.

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Purpose This paper aims to examine the effectiveness of the Committee of Sponsoring Organization’s 2013 Framework, by investigating how the number of auditor-reported material weaknesses compares for Early-, Timely- and Late-adopters of the framework, and how the number of auditor-reported material weaknesses changed for Early- and Timely-adopters following their adoption of the framework. Design/methodology/approach The paper uses regression analyses based on a sample of US firms subject to Sarbanes-Oxley Act Section 404(b). Findings Timely-adopters of the 2013 Framework continued to exhibit fewer instances of auditor-reported material weaknesses than Late-adopters, even though they had a marginal increase in the number of auditor-reported material weaknesses, in the post-2013 Framework period. Practical implications The findings suggest that the effectiveness of the 2013 Framework may lie in the iterative nature of the internal control process, and as firms remedy deficiencies they or their auditors identify, they will continuously improve the effectiveness of their internal control systems. Originality/value Unlike existing literature, this paper uses data from the pre-2013 Framework, transition and post-2013 Framework periods to examine changes in the number of auditor-reported material weaknesses, thus differentiating between Early-, Timely- and Late-adopters of the 2013 Framework. It also shows the effect of adopting the 2013 Framework on the number of auditor-reported material weaknesses.

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Klamm, Bonnie K., and Marcia Weidenmier Watson. "SOX 404 Reported Internal Control Weaknesses: A Test of COSO Framework Components and Information Technology." Journal of Information Systems 23, no. 2 (2009): 1–23. http://dx.doi.org/10.2308/jis.2009.23.2.1.

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ABSTRACT: This paper examines internal controls, from both an information technology (IT) and non-IT perspective, in relation to the five components of the Committee of Sponsoring Organization's Internal Control-Integrated Framework (COSO 1992), as well as the achievement of one of COSO's three objectives-reporting reliability. Our sample consists of 490 firms with material weaknesses reported under Sarbanes-Oxley Section 404 during the first year of compliance. We classify the weaknesses by COSO component and as IT-related or non-IT-related. Our results support the interrelationships of the COSO Framework. The results also show that the number of misstated accounts is positively related to the number of weak COSO components (i.e., scope) and certain weak COSO components (i.e., existence). Firms with IT-related weak components report more material weaknesses and misstatements than firms without IT-related weak components, providing evidence on the pervasive negative impact of weak IT controls, especially in control environment, risk assessment, and monitoring.

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Gaines DBA, Victor W., and Karina Kasztelnik Ph.D. "The Role of Internal Control Guidance in the Modern Economy and Its Impact on Audit Governance in the U.S." International Journal of Accounting and Finance Studies 3, no. 1 (2019): p1. http://dx.doi.org/10.22158/ijafs.v3n1p1.

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Whether it is the private sector or public sector, it is important for auditors to have an adequate framework when evaluating internal control systems governance. One of the most widely used frameworks used by audit practitioners is the COSO Internal Control-Integrated Framework Governance. As auditors examine different global frameworks, one can quickly identify the importance the COSO Internal Control-Integrated Framework Governance has on evaluating internal control systems globally. As audit practitioners, it is essential to have a universal framework that can systematically assist in evaluating an internal control system. As auditors and management look toward the future, whether it is private or public sector auditing, they can-will see the fingerprints of the COSO Internal Control-Integrated Framework Governance in evaluating future internal control systems throughout the world. This article are helpful to both the pravite sector management and policymakers.

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Rubino, Michele, and Filippo Vitolla. "Corporate governance and the information system: how a framework for IT governance supports ERM." Corporate Governance 14, no. 3 (2014): 320–38. http://dx.doi.org/10.1108/cg-06-2013-0067.

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Purpose – The purpose of this paper is to illustrate how information technology (IT) governance supports the process of enterprise risk management (ERM). In particular, the paper illustrates how the Control Objectives for Information and related Technology (COBIT) framework helps a company reach its objectives by integrating and supporting the Enterprise Risk Management by the Committee of Sponsoring Organizations (COSO ERM) framework. Design/methodology/approach – This paper explains how the integration between the two frameworks (COSO ERM and COBIT 5) can represent, for any organization, a good way to achieve the objectives of internal control and risk management and, more generally, corporate governance. Findings – The paper identifies some gaps in the COSO ERM and illustrates how the COBIT framework facilitates the implementation of an adequate system of internal control. Originality/value – The originality of the work presented here is in analyzing the COBIT 5 together with the COSO ERM framework. This paper highlights that is not enough to apply only an internal control framework for achieving the risk management and internal control system objectives. An IT governance framework, such as COBIT 5 is proposed as a tool that support risk management in order to develop an adequate system of internal control.

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Janvrin, Diane J., Elizabeth A. Payne, Paul Byrnes, Gary P. Schneider, and Mary B. Curtis. "The Updated COSO Internal Control—Integrated Framework: Recommendations and Opportunities for Future Research." Journal of Information Systems 26, no. 2 (2012): 189–213. http://dx.doi.org/10.2308/isys-50255.

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ABSTRACT To address the changing business environment and increased shareholder interest, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) recently issued an exposure draft updating its 1992 Internal Control—Integrated Framework. We review the updated Framework and discuss the comments we (as the Environmental Scanning Committee of the American Accounting Association's Information Systems Section) offered COSO regarding how to improve the Framework. In addition, we identify research opportunities for accounting information system scholars related to the new Framework.

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Wonglimpiyarat, Jarunee. "Technology auditing and risk management of technology incubators/science parks." World Journal of Entrepreneurship, Management and Sustainable Development 13, no. 1 (2017): 44–56. http://dx.doi.org/10.1108/wjemsd-04-2016-0023.

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Purpose The purpose of this paper is to discuss the application of risk management and auditing to technology incubators/science parks. The proposed audit plan focusses on the risk assessment using the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework. Design/methodology/approach The risk-based audit plan for auditing and managing the risks associated with the operation of technology incubators/science parks is based on the application of the COSO framework. Findings The proposed audit plan and performance analysis as a result of COSO application can be used as a risk management tool to improve effective operation of the incubator programmes. Originality/value The paper addresses the challenges of new auditing approach. In particular, the study applies the COSO framework to manage the risks of technology incubators/science parks which would help fill the gap in technology auditing. The audit plan and the performance analysis tool provide a new approach to assist R&D managers in performing risk assessments across various aspects of incubation operation.

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Premuroso, Ronald F., and Robert Houmes. "Financial statement risk assessment following the COSO framework." International Journal of Accounting & Information Management 20, no. 1 (2012): 26–48. http://dx.doi.org/10.1108/18347641211201063.

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Kitching, Karen A., Mikhail Pevzner, and Nathaniel M. Stephens. "Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the COSO request for comments on Internal Control over External Financial Reporting: Compendium of Approaches and Examples." Current Issues in Auditing 7, no. 1 (2013): C30—C33. http://dx.doi.org/10.2308/ciia-50475.

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SUMMARY On September 18, 2012, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) solicited public comments on its exposure draft of the document entitled Internal Control over External Financial Reporting: Compendium of Approaches and Examples (Compendium). According to COSO's press release, the Compendium is part of its project to update the Internal Control—Integrated Framework (Framework) and is meant to “assist users when applying the Framework to external financial reporting objectives.” The 63-day comment period ended on November 20, 2012. This commentary summarizes the contributors' views on this exposure draft (the exposure draft and other related information can be accessed at: http://www.pwc.com/us/en/cfodirect/publications/in-brief/2012-43-coso-releases-internal-control-compendium-for-public.jhtml and the associated updated Framework. Comments are separated into two sections: general comments, and comments in response to specific questions posed by COSO in its request for feedback.

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Dissertations / Theses on the topic "COSO-framework"

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Ankeraa, Jesper, Erik Hallenstål, and Erik Le. "Ordning och reda : Intern styrning och kontroll, COSO Internal Control – Integrated Framework i praktiken." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-36318.

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Bakgrund och problemdiskussion: Under årens gång har det inträffat flera företagsskandaler. Det har sett bra ut på ytan men insidan har visat motsatsen. Fasaden kollapsar till följd av bristande kontroll. Intern styrning och kontroll och COSO:s Internal Controll – Integrated Framework blir allt mer aktuellt för att få ordning och reda. För börsnoterade företag är intern kontroll centralt eftersom intressenter kräver transparens. Utan intern kontroll finns det ingen rimlig försäkran att en organisation arbetar i linje med uppsatta mål, samt att eventuella risker och brister bemöts på lämpligt sätt. Syfte: Syftet med denna studie är att beskriva och förklara i vilken uträckning två företag på två olika börser i praktiken tillämpar en intern styrning och kontroll som står i överensstämmelse med COSO:s Internal Control - Integrated Frameworks fem komponenter samt studera hur det påverkar verksamhetsstyrningen. Metod: En kvalitativ fallstudiestudie genomfördes på två bolag med i huvudsak hermeneutisk tolkningsansats och abduktivt tillvägagångssätt. Empiriinsamlingen skedde genom semi-strukturerade intervjuer och relevant material. Teorin underbyggdes av litteratur, artiklar och internetkällor. Teori: I kapitlet ingår Svensk Kod för bolagsstyrning, Intern Styrning och Kontroll och slutligen det studien lägger vikt vid som är COSO:s ramverk. Slutsats: Fallföretagen tillämpar en intern styrning och kontroll som i hög utsträckning stämmer överens med COSO Internal Control – Integrated Frameworks fem komponenter men med små skillnader. Trots att de är storleksmässigt olika och verkar i skilda branscher.<br>Background and Problem Discussion: Over the years there have been several scandals. Companies have looked good on the surface but the inside has shown the opposite. The surface collapse due to lack of control. Internal control and the COSO Internal Control - Integrated Framework is becoming increasingly important to achieve a properly managed company. For listed companies, internal control is central as stakeholders demand transparency. Without internal control, there is no reasonable assurance that an organization is working in line with their goals, and that any risks are addressed in an appropriate manner. Objective: The purpose of this study is to describe and explain to what extent two companies in two different stock markets effectively implement an internal control, consistent with COSO’s Internal Control - Integrated Frameworks five components and study how it affects operations management. Method: A qualitative case study was conducted at two companies with essentially hermeneutic interpretation approach and abductive approach. Empirical data collection was through semi-structured interviews and relevant material. Literature, articles and internet sources supported the theory. Theory: The chapter includes the Swedish Code of Corporate Governance, Internal Control and finally the COSO framework, which the study was mainly based on. Conclusion: Both companies apply an internal control which largely matches the COSO Internal Control - Integrated Frameworks five components except marginal differences. Even though they differ in size and act on markets separated from each other.

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Araújo, Jaqueline Gomes Rodrigues de. "Controle interno na perspectiva do Framework COSO ERM: um estudo na Universidade Federal da Paraíba." reponame:Repositório Institucional da UnB, 2014. http://repositorio.unb.br/handle/10482/16029.

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Dissertação (mestrado)—Programa Multi-Institucional e Inter-Regional de Pós-Graduação em Ciências Contábeis da Universidade de Brasília, Universidade Federal da Paraíba e Universidade Federal do Rio Grande do Norte, 2014.<br>Submitted by Tania Milca Carvalho Malheiros (tania@bce.unb.br) on 2014-08-04T19:54:56Z No. of bitstreams: 1 2014_Jaqueline GomesRodriguesdeAraújo.pdf: 1757417 bytes, checksum: f92b86b186126929cc146270847bfa7c (MD5)<br>Approved for entry into archive by Patrícia Nunes da Silva(patricia@bce.unb.br) on 2014-08-05T13:08:28Z (GMT) No. of bitstreams: 1 2014_Jaqueline GomesRodriguesdeAraújo.pdf: 1757417 bytes, checksum: f92b86b186126929cc146270847bfa7c (MD5)<br>Made available in DSpace on 2014-08-05T13:08:28Z (GMT). No. of bitstreams: 1 2014_Jaqueline GomesRodriguesdeAraújo.pdf: 1757417 bytes, checksum: f92b86b186126929cc146270847bfa7c (MD5)<br>A presente pesquisa teve como objetivo investigar a percepção dos gestores de uma Instituição Federal de Ensino Superior quanto ao nível de alinhamento do sistema de controle interno institucional às recomendações contidas no framework COSO ERM (Enterprise Risk Management – Integrated Framework). O framework utilizado como referência para esta pesquisa é caracterizado pela abordagem voltada ao gerenciamento de riscos, um dos aspectos recomendados para inteirar a estrutura de controle interno das entidades do setor público e considerado base para a "boa" governança. Quanto à tipologia, trata-se de um estudo exploratório e descritivo, com abordagem quanti-qualitativa. As recomendações contidas no framework COSO ERM foram aplicadas para avaliar o sistema de controle interno da Universidade Federal da Paraíba. A amostra da pesquisa foi composta por 140 servidores, os quais exercem funções relacionadas com a gestão da instituição. Os dados foram coletados através de entrevistas estruturadas. Os procedimentos metodológicos adotados consistiram na análise da confiabilidade do instrumento de coleta de dados, análise descritiva, análise do nível de alinhamento às recomendações do COSO ERM e análise inferencial. O teste de confiabilidade (Alpha de Cronbach) demonstrou satisfatória a consistência interna do instrumento. Para mensurar o nível de alinhamento às recomendações contidas no framework, observou-se a um critério técnico, estabelecido a partir da percepção dos gestores e da ponderação de importância ao quesito, atribuída por especialistas na área de controle interno. Considerando o critério estabelecido, a pontuação que correspondeu ao nível geral de alinhamento do sistema de controle interno da UFPB aos aspectos preconizados pelo COSO foi 4,73 (observando como pontuação mínima 1 e máxima 10). Tal resultado correspondeu a um nível de alinhamento considerado regular. Em termos percentuais, o resultado representou um nível de alinhamento geral de 47,3%. Os componentes da estrutura de controle interno percebidos como mais alinhados foram a “Definição e Fixação de Objetivos” e a “Informação e Comunicação”. Seus respectivos percentuais de alinhamento foram 51,68% e 51,37%. Dentre os que se mostraram menos alinhados destacaram-se a “Avaliação de Riscos” e o “Monitoramento”, com percentuais de 43,73% e 44,47% respectivamente. Segundo o que preconiza o framework COSO ERM, um sistema de controle interno é considerado eficaz para o gerenciamento de riscos a partir da presença e adequado funcionamento dos oito componentes de sua estrutura. Entretanto, o próprio COSO reconhece que poderá haver algum desequilíbrio entre os componentes, como foi observado nesta pesquisa. Diante dos desequilíbrios, cabe à gestão avaliar se a deficiência é significante, ou seja, se impede o atingimento de seus objetivos, dentre eles, o de gerar valor à suas partes interessadas (premissa inerente ao gerenciamento de riscos), podendo adotar uma postura proativa frente às fragilidades detectadas. Esta pesquisa revelou ainda que a percepção dos respondentes quanto ao nível de alinhamento pode ser influenciada por fatores como tempo de serviço, formação e função administrativa desempenhada. Por fim, entende-se que estabelecer uma cultura de controle com enfoque no gerenciamento de riscos revela-se um desafio não só para a instituição pesquisada, mais para as demais instituições públicas. _________________________________________________________________________________ ABSTRACT<br>The present study aimed to investigate the perceptions of managers in a Federal Institution of Higher Education about the level of alignment of the institutional internal control system with the recommendations proposed by COSO in the framework COSO ERM (Enterprise Risk Management - Integrated Framework). The framework used as a reference for this research is characterized by an approach focused risk management, one of the aspects recommended to complete the internal control structure of public sector entities and considered basis for the "good" governance. Regarding the typology, it is an exploratory and descriptive study with a quantitative and qualitative approach. The recommendations contained in the COSO ERM framework were applied to evaluate the internal control system of the Federal University of Paraíba. The research sample consisted of 140 public servers, who exercise functions related to the management of the institution. The data were collected through structured interviews. The methodological procedures adopted consisted in the analysis of the reliability of the instrument of data collection, descriptive analysis, analysis of the level of alignment with the recommendations of COSO ERM and inferential analysis. The reliability test (Cronbach's alpha) showed the internal consistency of the instrument as satisfactory. To measure the degree of alignment with the recommendations contained in the framework, a technical criterion established from the perception of managers and from the pondering of importance to the question given by specialists in the area of internal control was observed. Considering the established criterion, the punctuation that corresponded to the overall level of alignment of the internal control system of the Federal University of Paraíba with aspects indicated by COSO was 4.73 (consideringing 1 as a minimum and 10 as maximum score). Such result corresponded to a level of alignment considered regular. In terms of percentage, the result represented a general level of alignment of 47.3%. The components of the internal control structure perceived to be more aligned were the "Definition and Fixation of Objectives" and "Information and Communication". Their respective percentages of alignment were 51.68% and 51.37%. Among those which showed themselves as less aligned, the "Risk Assessment" and "Monitoring" with percentages of 43.73% and 44.47% respectively are highlighted. According to what recommends the COSO ERM framework an internal control system is considered effective for the management of risks with the presence and adequate functioning of the eight components of its structure. However, COSO itself acknowledges that there might be an imbalance between the components as observed in this study. Facing this imbalance, it is up to management to evaluate whether the deficiency is significant, that is, if it prevents the achievement of their goals, among them, that of generating value to their interested parties (inherent premise to risk management) and thus being able to adopt a proactive posture towards the weaknesses detected. This research also revealed that the perception of respondents regarding the level of alignment may be influenced by factors such as service time, training and administrative function performed. Finally, it is understood that establishing a culture of control with a focus on risk management reveals itself to be a challenge not only for the researched institution, but to other public institutions.

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Cunha, Ricardo Bernardes da. "Controle Interno em órgão da Marinha do Brasil: similaridades e diferenças com o modelo COSO-I." Universidade do Estado do Rio de Janeiro, 2012. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=4601.

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Esta dissertação possui como objetivo oferecer uma contribuição para o estudo dos controles internos no setor público brasileiro, por meio de comparação entre os aspectos do sistema de controle interno de um órgão público com os conceitos disseminados pelo COSO e literatura correlata. O senso comum, apoiado em inúmeras denúncias veiculadas na mídia sobre superfaturamentos e fraudes ocorridas na Administração Pública, remete à ideia de que os órgãos desse setor não possuem mecanismos suficientes que visem evitar esses desvios de recurso do Erário. A pesquisa foi conduzida por meio de um estudo de caso, tendo como unidade de análise o processo de pagamento de pessoal de uma Organização Militar da Marinha. Para tanto, foi elaborado um instrumento de avaliação do controle interno, baseado no modelo COSO-I adequado à realidade da entidade estudada, para em seguida, com o apoio dessa ferramenta, verificar o nível de harmonização do sistema de controle interno da organização com a estrutura teórica, evidenciando as similaridades e diferenças entre eles. Os resultados apontam para um nível de harmonização de 76,58%. Das diferenças encontradas, 71% das diferenças podem ser explicadas por fatores externos à organização e 29% podem ser explicados pelo modelo interno de gestão, podendo ser convertidos em proximidades com ações executadas na própria organização.<br>This study aims to offer a contribution to the study of internal controls in the Brazilian public sector, by comparing aspects of public agency`s internal control system with concepts disseminated by COSO and related literature. Common sense, supported by numerous complaints aired in the media about overbillings and frauds in Public Administration, refers to the idea that this sector bodies do not have sufficient mechanisms aimed at preventing diversion of the public purse. This research was conducted as a case study method, having as unit of analysis the process of paying staff of a Brazilian Navy military organization. Therefore, it was designed a tool for internal control evaluation, based on the COSO - I, wich was model adapted to the reality of the studied organization, for then, check the harmonization level of the organizations internal control system with the theoretical structure, highlighting the similarities and differences between them. The results indicate a harmonization level of 76.58%. These founded differences can be explained and by external factors to the organization in 71% of the cases, and 29% can be explained by the internal model of management and may be converted into similarity with actions executed by the organization itself.

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Ghaleb, Antonio. "Effective Internal Controls for Recognizing Contracting Revenues." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5079.

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Business leaders of contracting companies in Qatar struggle to develop appropriate internal controls over revenue estimates to mitigate the risk of financial statement manipulation. Grounded in the internal control framework of the Committee of Sponsoring Organizations of the Treadway Commission, the purpose of this multiple case study was to explore strategies that business leaders responsible for financial reporting use to develop and implement effective internal controls for recognizing contracting revenues. Nine participants from 3 private contracting companies in Qatar who had implemented strategies to develop and implement effective internal controls for recognizing contracting revenues participated in face-to-face semistructured interviews. Through a process of methodological triangulation as described by Yin, observations and documentary evidence supplemented data collected through semistructured interviews. Different themes emerged through the analysis of data that involved coding narrative segments. The research findings included themes of control environment, control activities, systemized project budget, accounting standards compliance, and risk assessment and monitoring. Business leaders of contracting companies may benefit from the findings of this study by gaining awareness of the need to develop and implement effective internal controls for recognizing contracting revenues. Implications for positive social change could come from identifying internal controls that increase financial statement reliability, which could lead to increased access to capital and debt financing and improved employment opportunities in Qatar.

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Larsson, Emelie, and Johan Groening. "Effects of outsourcing transactional processes : A multiple cases study of Swedish SMEs on risks found within the internal control." Thesis, Karlstads universitet, Handelshögskolan (from 2013), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-67984.

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BackgroundToday’s competitive market forces companies to focus on their core processes. As a result, the number of outsourcing arrangements has grown and especially transactional processes outsourcing, which is clearly evident in Sweden. The lack of expertise and resources that characterizes SMEs makes outsourcing of transactional processes many times a necessity. However, little attention has been given the possible internal control risks associated with outsourcing (Christ et al. 2015). Moreover, frameworks such as the COSO-framework has also neglected to provide guidelines as to how companies should handle outsourcing arrangements. Although the COSO-framework argues that it can be applied to all companies, no matter the size, organizational structure or the choices management makes (COSO 2013). AimThe aim of this study is to identify and analyze internal control risks within Swedish SMEs when outsourcing transactional processes. Moreover, the study will try to provide recommendations to the COSO-framework about how outsourcing arrangements should be handled in order to maintain an effective internal control. MethodThe study uses a qualitative method where a multiple cases study is conducted. The study consists of three case companies where a total of four participants were interviewed through semi-structured interviews, where all participants has a managerial position at their respective company. ConclusionThe findings within the study indicates that outsourcing transactional processes has made the case companies more effective. Moreover, the performance and relational risks identified within the case companies align with previous research where multiple risks were identified. The authors also highlights the possibility of a new risk when outsourcing transactional processes. Furthermore, the authors suggest that the COSO-framework should be modified such that the outsourcing company is a part of the control environment within companies.

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Parfenova, Alina, and Lena Karlsson. "The effects of regulations on risk management within the Swedish Banking Sector." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-298784.

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This research shed the light on regulations and their effects on operational risk management within the Swedish Swedish Banking Sector. The focus lies on operational risk management due to the introduction of new regulations such as FFFS 2014:1, FFFS 2014:4 and FFFS 2014:5. What could be found in the empirical analysis is that the regulations affected organizational changes. Additionally, differences between large and small banks could be seen. All changes in terms of implementation of regulations are strongly performed throughout the Three Lines of Defence model where clear organization structure and work description are of importance. The Three Lines of Defence is tightly combined with the COSO framework and operational risk management to conduct compliant organization that is adaptable for any regulatory changes.

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Alexandersson, Emma. "Bakom deras ryggar : En studie om intern kontroll." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-16899.

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Efter 2000-talets stora skandaler fick den interna kontrollen en central roll på de flesta företagen. En stark intern kontroll kan enligt tidigare forskning skydda företag ifrån bedrägerier, fel och misstag. Denna studien syftar till att förklara variationen i företags upplysningar om intern kontroll. En kvantitativ metod har använts för att lyckas besvara detta syfte och empirin har insamlats ifrån 235 börsnoterade bolags årsredovisningar. Uppsatsen har en teoretisk referensram som är byggd på tidigare forskning samt flera olika teorier. De teorier som kommer att användas är legitimitetsteorin, agentteorin, positive accounting theory och institutionell teori. Utifrån denna referensram har fem hypoteser utvecklats. Dessa hypoteser har sedan testats med hjälp av olika statistiska analyser. Resultatet ifrån denna studien indikerar på att det finns flera faktorer som kan påverka företagens upplysningar om intern kontroll i årsredovisningarna. Slutsatsen påvisade att storlek, ägarstruktur samt tillämpningen av COSO: ramverket påverkar mängden upplysningar som anges i bolagens årsredovisningar. Studien indikerade vidare på att bransch och revisionsbyrå inte påverkar mängden upplysningar som anges i årsredovisningarna.<br>After the big scandals of the 21st century, internal control became a crucial role amongst most companies. According to previous research, strong internal control can protect companies from frauds, errors and mistakes. This study clarifies the variation in companies’ information concerning internal control. Furthermore, a quantitative method is used to successfully respond to this purpose and the information is composed from the annual reports of 235 listed companies in Sweden. This study has a theoretical framework that is based on previous research and several different theories. The theories that are used is legitimacy theory, agent theory, positive accounting theory and institutional theory. Consequently, based on this outline, five hypotheses are developed. Further, these hypotheses are tested using various statistical analyzes. The result of this study indicates that there are numerous of factors that may affect the company's information regarding internal control in the annual report. Conclusively, the study indicates that size, ownership structure and the application of the COSO framework affect the amount of disclosures in the company's annual reports. In addition, the study indicates that the quantity of information disclosed in the annual reports is not depended on the industry or audit firms used.

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Holmblad, Ida, and Vassbotn Johanne Schou. "Internrevisionens betydelse : En studie om påverkan på externrevisorers arbete." Thesis, Karlstads universitet, Avdelningen för företagsekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-28541.

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Bolagsstyrningen har förändrats på grund av vissa negativa företagshändelser som inträffade under 2000-talet. Det har blivit ett större fokus på internkontroll och etik. Som ett led i detta har även betydelsen av internrevision ökat. För att öka effektiviteten och kvaliteten på revisionen måste en samverkan mellan interna och externa revisorer äga rum. Förhållandet mellan parterna är avgörande för att fastställa styrningen av företaget. Denna bakgrund ledde oss fram till uppsatsens syfte som är att undersöka hur den externa revisionen påverkas av internrevision sett utifrån en externrevisors perspektiv. För att besvara uppsatsens frågeställningar har en kvalitativ fallstudie använts. Semistrukturerade intervjuer genomfördes med fem externa revisorer för insamlandet av data. Från fallstudien framkom det att internrevisionen påverkar externa revisorer. Ytterligare visade studien att det sker ett samarbete mellan den interna och externa revisionen. En bra internrevision leder till ett mer effektivt arbetssätt samt en mindre riskfylld revision. Resultatet som framkom i studien visar att externa revisorer använder den interna revisionens underlag om den bedöms som tillförlitlig. Samarbetet mellan revisorerna bidrar till en mer effektiv revision.

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Mertlík, Ondřej. "Vnitřní kontrolní systém společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360546.

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This master's thesis is focused on the system of internal controls which is, in some form or another, implemented in every organization. In the theoretical part, the internal controls are specified according to the worldwide accepted integrated COSO framework for internal controls. Furthermore, there is briefly characterized internal audit, its aims and relation to the system of internal controls. The practical part deals with internal controls implemented in a specific organization. There were analysed control mechanisms implemented into the basic enterprise's process, the Order to Cash process.

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Beránková, Markéta. "Vnitřní kontrolní systém." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16954.

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This thesis deals with the internal control concept according to the COSO Integrated Framework for Internal Controls. Internal control definition, objectives and components are reviewed and commented. The emphasis is put on the auditor's understanding the entity's internal control and his responsibility to identify and assess the risk of material misstatement in the financial statements.

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Books on the topic "COSO-framework"

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Root, Steven J. Beyond COSO: Internal control to enhance corporate governance. Wiley, 1998.

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COSO Enterprise Risk Management: Understanding the New Integrated ERM Framework. Wiley, 2007.

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Moeller, Robert R. COSO Enterprise Risk Management: Understanding the New Integrated ERM Framework. Wiley & Sons, Incorporated, John, 2007.

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Blokdyk, Gerardus. COSO Internal Control Integrated Framework a Complete Guide - 2020 Edition. Emereo Pty Limited, 2020.

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Executives Guide To Coso Internal Controls Understanding And Implementing The New Framework. John Wiley & Sons Inc, 2014.

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Moeller, Robert R. Executive's Guide to COSO Internal Controls: Understanding and Implementing the New Framework. Wiley & Sons, Incorporated, John, 2013.

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Moeller, Robert R. Executive's Guide to COSO Internal Controls: Understanding and Implementing the New Framework. Wiley & Sons, Incorporated, John, 2013.

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Graham, Lynford. Internal Control Audit and Compliance: Documentation and Testing under the New COSO Framework. Wiley & Sons, Incorporated, John, 2015.

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Graham, Lynford. Internal Control Audit and Compliance: Documentation and Testing under the New COSO Framework. Wiley & Sons, Incorporated, John, 2015.

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Graham, Lynford. Internal Control Audit and Compliance: Documentation and Testing under the New COSO Framework. Wiley & Sons, Incorporated, John, 2015.

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Book chapters on the topic "COSO-framework"

1

Cendrowski, Harry, and James Martin. "Internal Control and Fraud Deterrence: The COSO Integrated Framework." In The Handbook of Fraud Deterrence. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119202165.ch9.

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Babkin, Eduard, Pavel Malyzhenkov, and Fabrizio Rossi. "The Perspectives of DEMO Application to COSO Internal Audit Framework Risks Mitigation." In Lecture Notes in Business Information Processing. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-57955-9_5.

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Bertrand, Robert, and Hans van Riet. "Developing an Adequate Internal Compliance Program for the Royal Netherlands Air Force Command." In NL ARMS. T.M.C. Asser Press, 2021. http://dx.doi.org/10.1007/978-94-6265-471-6_15.

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AbstractThis chapter examines how an adequate Internal Compliance Program (ICP) for the Royal Netherlands Airforce (RNLAF) was developed. In order to create an adequate ICP, it is essential to determine which legal and other aspects should be incorporated in the ICP framework. To deduct these relevant aspects of the environment the RNLAF operates in, a Political, Economic, Social, Technological and Legal (PESTL) analysis is used. Furthermore, the different ICP frameworks are compared in order to make a combination of them to create the most adequate ICP for the RNLAF. We conclude that this should be a combination of mainly US ICP Frameworks as of the fact that the RNLAF is mostly US orientated. The COSO model as an internationally widely used best practice framework is the core. The combination of the PESTL analysis, the legal framework and the chosen ICP frameworks together result in an 11 pillars ICP, which we consider is the most adequate ICP for the RNLAF. Leading principle in combining all the aforementioned elements, is that the ICP has to be tailored to its organizations’ characteristics (e.g. nature of items, size of the organization, national, regional and global footprint). We understand that there is no one-size-fits-all approach, but one needs to design an ICP that specifically fits the given organizational structure, its size and daily operations.

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"COSO ERM Framework." In COSO Enterprise Risk Management. John Wiley & Sons, Inc., 2011. http://dx.doi.org/10.1002/9781118269145.ch4.

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"Another Framework: COSO ERM." In Executive's Guide to COSO Internal Controls. John Wiley & Sons, Inc., 2013. http://dx.doi.org/10.1002/9781118691656.ch15.

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"COSO Framework and Financial Controls." In Enterprise Risk Management Best Practices. John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781118386699.ch5.

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"The COSO Internal Control Framework." In Complying with Sarbanes-Oxley Section 404. John Wiley & Sons, Inc., 2011. http://dx.doi.org/10.1002/9781118269084.ch2.

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"The COSO Internal Control Framework." In Brink's Modern Internal Auditing. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119180012.ch3.

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"Internal Control Framework: The COSO Standard." In Brink's Modern Internal Auditing. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781118371558.ch3.

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"SOx and the COSO Internal Controls Framework." In IT Audit, Control, and Security. John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781118269138.ch1.

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Conference papers on the topic "COSO-framework"

1

Sari, Ratna, Raymond Kosala, Benny Ranti, and Suhono Harso Supangkat. "COSO Framework for Warehouse Management Internal Control Evaluation: Enabling Smart Warehouse Systems." In 2018 International Conference on ICT for Smart Society (ICISS). IEEE, 2018. http://dx.doi.org/10.1109/ictss.2018.8549983.

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Li, Xuefeng. "Study on internal control norms of sports institutions of the new COSO framework in Gansu." In 4th International Conference on Education, Management, Arts, Economics and Social Science (ICEMAESS 2017). Atlantis Press, 2017. http://dx.doi.org/10.2991/icemaess-17.2017.18.

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Cai, De-fa, Nan-nan Ni, and Jing Cai. "Drawing COSO bill internal control framework to build central enterprises tax-related risk management internal control system." In Information Science for Industry 2014. Science & Engineering Research Support soCiety, 2014. http://dx.doi.org/10.14257/astl.2014.53.30.

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