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Use of COSO 1992 in management reporting on internal control

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      <subfield code="a">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?</subfield>
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      <subfield code="g">September 2006 ;  p. 27-33</subfield>
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