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Internal Control over Financial Reporting – Guidance for Smaller Public Companies Volume II : Guidance

COSO is pleased to present this guidance to assist smaller public companies in implementing the 1992 COSO Internal Control—Integrated Framework. We believe the guidance will be helpful to smaller businesses as they explore cost-benefit approaches to achieve their financial reporting objectives. This guidance contains numerous examples that have been effectively used by smaller business to address its internal control objectives. The COSO task force has considered the comment letters received during the exposure period of the preliminary guidance. A number of positive changes have been made in response to the comment letters we received, including: An enhanced focus on achieving the objectives of internal control An enhanced view of. | Internal Control over Financial Reporting -Guidance for Smaller Public Companies Volume II Guidance Committee of Sponsoring Organizations of the Treadway Commission Board Members Nick Cyprus Financial Executives International Larry E. Rittenberg COSO Chair Mark Beasley American Accounting Association Charles E. Landes David A. Richards American Institute of Certified The Institute of Internal Auditors Public Accountants PricewaterhouseCoopers LLP - Author Principal Contributors Miles Everson Project Leader Frank Martens Partner Director New York City Vancouver Canada Frank Frabizzio Tom Hyland Jeffrey Thomson Institute of Management Accountants Paul Tarwater Mark Cohen Partner Partner Partner Senior Manager Philadelphia New York City Dallas Boston Erinn Hansen Mario Patone Chris Paul Shurjo Sen Senior Manager Manager Senior Associate Manager Philadelphia Philadelphia Boston New York City Project Task Force to COSO Guidance Deborah Lambert Chair Christine Bellino Partner Jefferson Wells International Inc. Johnson Lambert Co. Rudolph J. J. McCue Douglas F. Prawitt WHPH Inc. Professor of Accounting Brigham Young University Joseph V. Carcello Professor of Accounting University of Tennessee Malcolm Schwartz CRS Associates LLC Members at Large Carolyn V. Aver Kristine M. Brands Serena Dávila Gus Hernandez CFO Director of Financial Systems Director for Private Companies Partner Agile Software Corporation Inamed A Division of Allergan Small Business Deloitte Touche LLP Brian O Malley Andrew Pinnero Financial Executives International Pamela S. Prior James K. Smith III Chief Audit Executive JLC Veris Consulting LLC Director of Internal Control Analysis Vice President CFO Nasdaq Dan Swanson President and CEO Dan Swanson Associates Dominique Vincenti Director of Professional Practice The Institute of Internal Auditors Tasty Baking Company Kenneth W. Witt American Institute of Certified Public Accountants Phonon Corp. Observer Jennifer Burns Professional Accounting Fellow .