Assurance Flash Report - July 2013

July 2013

As a follow on to our July 2013 Assurance Flash Report, we have added additional FAQs to address a number of considerations and express a point of view related to several aspects of COSO's updated Internal Control - Integrated Framework. These FAQs and related answers express a broader viewpoint than simply the use of the 2013 Framework for the purposes of Internal Control over External Financial Reporting. Specifically, they address questions being raised by a variety of interested parties beyond CFOs and Controllers, such as Audit Committee and Board members, Chief Audit Executives, General Counsels, and Operations officers.