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Coso Internal Control – Integrated Framework

Muhammet Fatih ÇOŞKUN



Enterprises must establish and sustain internal control in their organizational structures to achieve their activity goals. An internal control system which is a process affected by the senior management, board of directors, and other personnel of the organization is designed and implemented in order to provide reasonable assurance in terms of the efficiency and productivity of the activities, reliability of the reporting, and of whether the objectives of being in compliance with laws and regulations are fulfilled. In this study, COSO internal control integrated framework will be mentioned, which is being used widely around the world and has just been used for evaluating internal control. The COSO Internal Control-Integrated Framework has become an internationally recognized internal control framework today, which includes the design, implementation, and execution of internal control, and assesses the effectiveness of internal control.

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