Читать книгу Internal Control Audit and Compliance - Graham Lynford - Страница 6

Regardless of the type of entity, all Committee of Sponsoring Organizations of the Treadway Commission (COSO) Framework users and auditors in the public and nonpublic sectors share a great deal in common. We broadly outline those shared characteristics here before plunging into the details of application and documentation. This will also help readers to target the specific goals they have in studying this material. Later these concepts are developed in more detail. For now they serve to overview the subject matter.