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: Research publications: item detail


What is COSO? Defining the Alliance That Defined Internal Control

©April 2003, 3 pages

What is COSO? Since its inception, the COSO alliance has been a strong, respected voice in the business community. The alliance was the first to define internal control and develop a useable framework for assessing and developing an internal control structure. But, what is COSO? This report provides a history of COSO to understand how it became the defining voice for internal control issues.

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