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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
Article
Author(s)
Roberta Provasi, Patrizia Riva
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DOI:10.17265/1548-6583/2015.10.001
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ABSTRACT
This paper aims to investigate the issue relating to the internal control system of listed companies, according to the publication of the new framework COSO (Committee of Sponsoring Organization of Treadway Commission) updated in 2013. Since December 15, 2014 came into force the new framework on the procedures to implement and to make use of an efficient system of internal control for listed companies. With the introduction of the new framework, the original framework of 1992 will be considered as the preceding version. The recent 2013 updated framework is considered as an “evolution rather than a revolution”. This study will explore the latest changes brought to the 1992 COSO framework and the opportunity arising with the transition to COSO 2013.
KEYWORDS
COSO report, internal control system, corporate governance
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