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: Research publications: item detail
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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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