2012年COSO发布内部控制整体框架征求公众意见
ALTAMONTE SPRINGS, Fla., USA and NEW YORK, NY, USA – The Committee of Sponsoring Organizations of the Treadway Commission (COSO) – an organization providing thought leadership and guidance on internal control, enterprise risk management, and fraud deterrence – has released, for public comment, an updated Internal Control – Integrated Framework (Framework) intended to help organizations improve performance with greater agility, confidence, and clarity
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