Page 269 - COSO Guidance Book
P. 269
Summary
This chapter defined and addressed the key concepts related to the information and communication
component of internal control contained in COSO’s 2013 Internal Control — Integrated Framework. It also
provided material to obtain an understanding of its related principles and points of focus.
Examples illustrated the information and communication component of internal control’s principles and
points of focus.
Professional standards that address the information and communication component of internal control
were also discussed.
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