Wednesday, October 21, 2009
Wide Fit Wellies Ladies
discussion to develop a guide for controlling the system of internal control. Public comments on the said document were expected at the latest on 31/10/2007 (See our article of 24/10/2007)
The objective of the discussion paper that the drafting was entrusted to the auditing firm Grant Thornton in January 2007, was to create a guide to effective and efficient pilotage system internal control. 
several organizations have an effective control system internal control, but not deriving the full benefits of the information produced
other organizations do not have a control component of an effective control system and / or efficient.
- On 04/06/2008, COSO published the exposure draft on the draft guide for effective steering system of internal control.
- 02/04/2009 The COSO, after two years toiling finally published the final version of his guide to drive the system of internal control. This guide includes three volumes:
Volume I presents the basic principles for effective control of the internal control system and its connection with developing the COSO
Volume II develops in detail the principles outlined in Volume I and provided an implementation guide for those responsible for the testing of effective steering
- Volume III contains examples of effective steering system control.
- guide for effective steering of the internal control system thus complements the collection of reference documents produced by the COSO and always end up being adopted and / or adapted by organizations and standard setters around the world. Deeply a French translation was created to allow rapid application of these tools our country by speaking of obedience.
- Bibliography
www.coso.org
http://www.coso.org/newsroom.htm
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