2. 제·개정 근거 및 COSO

2)개정 COSO

(3) COSO의 주요 구성

< 2013 COSO의 목차 >
  • 1. Definition of Internal Control
  • 2. Objectives, Components, and Principles
  • 3. Effective Internal Control
  • 4. Additional Considerations
  • 5. Control Environment
  • 6. Risk Assessment
  • 7. Control Activities
  • 8. Information and Communication
  • 9. Monitoring Activities
< 보조문서 >
  • 1. coso_Illustrative_tool
  • 2. coso_Internal_Control_over_External_Financial_Reporting