Internal Control — Integrated Framework (1992)
Produced after the release of the Treadway Commission’s recommendations, this document provides principles-based guidance for designing and implementing effective internal controls. COSO developed the framework in response to senior executives’ need for effective ways to better control their enterprises and to help ensure that organizational objectives related to operations, reporting, and compliance are achieved. This framework has become the most widely used internal control framework in the U.S. and has been adapted or adopted by numerous countries and businesses around the world. On December 15, 2014 this framework was superseded by the 2013 Internal Control - Integrated Framework.