This toolkit uses the COSO Framework to provide guidance for audit committees to achieve effective internal control over financial reporting. The toolkit includes:
- Internal control primer
- Briefing on ICFR
- Checklist of COSO Essentials for the Board
This CGMA tool was derived directly from Chapter 9 of The AICPA Audit Committee Toolkit: Private Companies, 2nd edition, 2014. Find the complete toolkit.