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National Advanced Accounting and Auditing Technical Symposium 2013


Advising Small Business on Governance & Control (REPEAT of #12)


Jul 11, 2013 4:10pm ‐ Jul 11, 2013 5:00pm

Description

As part of audit engagements, auditors will need to assess an entity’s system of internal control in relation to the updated COSO framework, focusing on how the entity has selected, developed and deployed controls that affect the principles within the components of internal control. It will also be used to evaluate the overall effectiveness of the entity’s system of internal control and communicating to those charged with governance. This session will
summarize the current COSO framework, and provide an in-depth analysis of these significant changes to the COSO framework:
• Codification of internal control concepts into 17 principles and 81 points
of focus
• Expansion of the financial reporting objectives to include those related to
both financial and nonfinancial reporting and internal and external reporting
• Consideration of the potential for fraud as a principle of internal control

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