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Guidance on Monitoring Internal Control Systems (2009)
Accounting & Reporting
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Guidance on Monitoring Internal Control Systems (2009)

This 2009 COSO document brings together leading practices at large and small organizations and provides in-depth guidance for implementing the monitoring component of COSO's Internal Control — Integrated Framework.

$35 - $75
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Paperback, E-book

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Product Number

990021

 Business & partner 
Product Details

The COSO board recognizes that management's assessment of internal control often has been a time-consuming task that involves a significant amount of annual management and/or internal audit testing. Effective monitoring can help streamline the assessment process, but many organizations do not fully understand how to take full advantage of this important component of internal control. COSO's Monitoring Guidance is designed to improve the use of monitoring by helping organizations:

  • Identify and maximize effective monitoring
  • Identify and improve ineffective or inefficient monitoring
  • In both instances, the internal control system may be improved, increasing the likelihood that organizational objectives will be achieved.

The culmination of two years of expert critical debate, the guidance brings together leading practices at large and small organizations and provides in-depth guidance for implementing the monitoring component of COSO's Internal Control—Integrated Framework.

Guidance on Monitoring Internal Control Systems details

COSO's Monitoring Guidance suggests that effective and efficient monitoring is best achieved by:

Establishing a foundation for monitoring, including a proper tone at the top, organizational structure and a baseline understanding of internal control effectiveness Designing and executing monitoring procedures that seek to evaluate "persuasive" information about "key controls" addressing "meaningful risks" to organizational objectives Assessing results and reporting them to appropriate parties The guidance covers these and other topics in an easy-to-read, three-volume set.

The Three-Volume Set Includes:

  • Volume I: Presents the fundamental principles of effective monitoring and develops the linkage to the COSO Framework
  • Volume II: Presents in greater detail the principles outlined in Volume I and provides guidance to those responsible for implementing effective monitoring
  • Volume III: Contains examples of effective monitoring

Note: The ebook format is an electronic PDF download file that will be accessible immediately after completing your purchase. Access to this file expires 90 days from purchase date. This product purchase is non-refundable. For more information about this product or service concerns, please contact the AICPA Service Center at service@aicpa.org or call 888-777-7077.

Members of the COSO organizations are eligible to receive copies of this document at the AICPA member price shown below. If you are a member of the AAA, FEI, IIA, or the IMA, please enter the appropriate coupon code in the Discounts box during checkout. Student and Educator members of all five organizations are eligible for discounts on the PDF Download. Please use appropriate code to obtain the discounted price.

OrganizationMember of AAA, FEI, IIA, IMAStudent/ Educator Member of AAA, FEI, IIA, IMA
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Guidance on Monitoring Internal Control Systems (2009)
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$75.00
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