COSO Related Resources

Internal Control over Financial Reporting - Guidance for Smaller Public Companies
This small business guidance takes the concepts of the 1992 Internal Control - Integrated Framework and demonstrates their applicability for achieving financial reporting objectives of smaller publicly traded companies.

Executive Summary (PDF, 249KB)

• FAQs (PDF, 172KB)
• News Release
• Order the complete guidance
• View the free archived webcast

For more information, visit the COSO site, www.coso.org.

Compliance Week article on COSO Guidance for Smaller Public Companies Reporting on Internal Control over Financial Reporting (PDF, 70KB)

Expressing an Opinion on Internal Control

View Expressing an Opinion on Internal Control Resources

Access the COSO Enterprise Risk Management - Integrated Framework

Download the free COSO ERM Executive Summary (PDF). Also available in other translations.

Order the COSO ERM framework and application techniques

For more information, visit the COSO site, www.coso.org

IIA Resources

The IIA's Position Statement: The Role of Internal Audit in Enterprise-wide Risk Management (PDF)

Available in Spanish (PDF) View accompanying news release. 

Frequently Asked Questions on COSO's Enterprise Risk Management - Integrated Framework