- An alternative name for the *Internal Control - Integrated Framework report of 1992.
Auditor's dictionary. 2014.
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Coso Volcanic Field — A basaltic lava flow that is typical of the process that created the stepped terraces of Coso as it flowed across the landscape, producing a more or less flat surface eroding to a sheer front … Wikipedia
Coso artifact — The Coso Artifact is a spark plug found encased in a lump of hard clay or rock on February 13, 1961 by Wallace Lane, Virginia Maxey, and Mike Mikesell while they were prospecting for geodes near the town of Olancha, California, and long claimed… … Wikipedia
Report — For other uses, see Report (disambiguation). Example of a front page of a report A report is a textual work (usually of writing, speech, television, or film) made with the specific intention of relaying information or recounting certain events in … Wikipedia
Auditor's report — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Treadway Commission Report — An abbreviated name for the 1987 report of the United States’ National Commission on Fraudulent Financial Reporting. Named for its chairperson, James C. Treadway (a former commissioner of the *Securities and Exchange Commission), the… … Auditor's dictionary
Committee of Sponsoring Organizations of the Treadway Commission — COSO A U.S. based organization dedicated to improving *corporate governance and *financial reporting. The COSO Web site describes the organization’s aims of improving the quality of financial reporting through business ethics, effective internal… … Auditor's dictionary
Internal Control - Integrated Framework — A landmark report issued in 1992 by the *Committee of Sponsoring Organizations of the Treadway Commission (COSO). Commonly known as the COSO Report, it sets out (in its own words) a standard against which businesses and other entities... can… … Auditor's dictionary
money laundering — The transferring of *money derived from illegal activities into legal or legitimate channels. Money laundering is intended to conceal the illegal origins of funds, and it is commonly associated with drug trafficking and *smuggling. In the United… … Auditor's dictionary
risk assessment — The identification, analysis, and measurement of *risks relating to an activity or organization. Risk assessment comprises the initial stages of *risk management, and it is one of the five components of effective *internal control identified in… … Auditor's dictionary
safeguarding — The protection of an asset or activity. The safeguarding of assets is often considered to be among the main objectives of *internal controls. In * Internal Control Integrated Framework (the *COSO Report), the safeguarding of assets is included… … Auditor's dictionary