Page 338 - COSO Guidance Book

Authors

Deloitte & Touche LLP

Principal Contributors
Dr. Patchin Curtis
Director,
Deloitte & Touche LLP
Mark Carey
Partner,
Deloitte & Touche LLP

COSO Board Members

David L. Landsittel Marie N. Hollein
COSO Chair Financial Executives International

Douglas F. Prawitt Chuck E. Landes
American Accounting Association American Institute of CPAs (AICPA)

Richard F. Chambers Sandra Richtermeyer
The Institute of Internal Auditors Institute of Management Accountants

Preface

This project was commissioned by the Committee of Sponsoring Organizations of the Treadway Commission
(COSO), which is dedicated to providing thought leadership through the development of comprehensive
frameworks and guidance on enterprise risk management, internal control, and fraud deterrence designed to
improve organizational performance and governance and to reduce the extent of fraud in organizations.
COSO is a private-sector initiative jointly sponsored and funded by the following organizations:

American Accounting Association (AAA)

American Institute of CPAs (AICPA)

Financial Executives International (FEI)

The Institute of Management Accountants (IMA)
Committee of Sponsoring Organizations
of the Treadway Commission
The Institute of Internal Auditors (IIA) w w w . c o s o . o r g