Use of COSO 1992 in management reporting on internal control

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<title>Use of COSO 1992 in management reporting on internal control</title>
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<namePart>Gupta, Parven P.</namePart>
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<namePart>Thomson, Jeffrey P.</namePart>
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<abstract>The COSO framework provides an interated framework that identifies components and objectives of intenal control. But does it set forth detailed guidance as to the steps that management must follow in assessing the effectiveness of a company's internal contols over financial reporting?</abstract>
<note type="statement of responsibility">Parveen P. Gupta and Jeffrey C. Thomson</note>
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<topic>COSO</topic>
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<topic>Control de gestión</topic>
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<topic>Control interno</topic>
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<topic>Gestión financiera</topic>
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<topic>Ley Sarbanes-Oxley</topic>
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<topic>Métodos de evaluación</topic>
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<topic>Informes financieros</topic>
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<title>Strategic Finance</title>
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<text>September 2006 ;  p. 27-33</text>
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