8 Steps to Update Internal Control

Authors

Douglas F. Prawitt, Brigham Young University - ProvoFollow
Ken Tysiac, JofA senior editor

Keywords

planning, building-block approach, role of IT

Abstract

Here is how organizations can implement the newly updated, principles-based internal control framework of the Committee of Sponsoring Organizations of the Treadway Commission (COSO), which was released May 14. The original 1992 framework has been sharpened and refreshed to reflect the current business environment.

Original Publication Citation

“8 Steps to Update Internal Control,” with Ken Tysiac, CGMA Magazine, May 2013.

BYU ScholarsArchive Citation

Prawitt, Douglas F. and Tysiac, Ken, "8 Steps to Update Internal Control" (2013). Faculty Publications. 8607.
https://scholarsarchive.byu.edu/facpub/8607

Document Type

Peer-Reviewed Article

Publication Date

2013

Publisher

CGMA Magazine

Language

English

College

Marriott School of Business

Department

Accountancy

University Standing at Time of Publication

Full Professor

Copyright Use Information

https://lib.byu.edu/about/copyright/