control framework

control framework
A conceptual basis for understanding and analyzing *internal controls and *external controls. Well-known control frameworks include the *Internal Control - Integrated Framework of the *Committee of Sponsoring Organizations of the Treadway Commission (COSO), and the *Canadian Institute of Chartered Accountants’ * Guidance on Control.

Auditor's dictionary. 2014.

Игры ⚽ Поможем решить контрольную работу

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