Put COSO Update to Work

Authors

Douglas F. Prawitt, Brigham Young UniversityFollow
Ken Tysiac, JofA senior editor

Keywords

team, plans, building-block approach

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

“Put the COSO Update to Work,” with Ken Tysiac, Journal of Accountancy, July 2013 p. 20.

BYU ScholarsArchive Citation

Prawitt, Douglas F. and Tysiac, Ken, "Put COSO Update to Work" (2013). Faculty Publications. 8608.
https://scholarsarchive.byu.edu/facpub/8608

Document Type

Peer-Reviewed Article

Publication Date

2013

Publisher

Journal of Accountancy

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/