La surveillance des systèmes de contrôle interne selon le COSO

Le COSO (Committee of Sponsoring Organizations) a mis en consultation un guide sur la surveillance des systèmes de contrôle interne. L’analyse des réponses est prévue en septembre.

Cette nouvelle publication se composent de 3 volumes (liens directs ci-dessous):

• Volume I - Executive Summary

• Volume II - Main Guidance

• Volume III - Application Techniques

Monitoring is an important component of the 1992 COSO Internal Control Integrated Framework (the COSO Framework). The development of this guidance on monitoring which represents the concerted effort of the Grant Thornton team, a COSO task force, and the COSO Board is rooted in the COSO Board s strong sense that the monitoring component of the Framework is not fully understood or utilized.

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This document differs from the earlier discussion document in a number of ways, including:

- A document structure that includes both the theoretical concepts of monitoring and easily identified practical application guidance;

- A comprehensive framework for implementing effective monitoring that is more clearly linked to risks that controls are expected to mitigate;

- A clearer articulation of the differences between direct and indirect information used for monitoring and greater clarity as to how indirect information can be utilized;

- Examples of how monitoring can occur within computerized applications, as well as over computer applications; and

- A clearer exposition of monitoring as a unifying component of the COSO Framework, including its use in establishing whether internal control is effective.