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What is Implementing COSO 2013 about?

1) The document discusses implementing the updated COSO 2013 framework with its new 17 principles for internal controls through a pilot program at the Asian Development Bank. 2) It describes the implementation cycle which included using an internal control questionnaire, peer-to-peer learning with other multilaterals, and two phases of pilot testing from 2015-2016. 3) The pilot found that using an assessment tool like the internal control questionnaire was key to systematically evaluate controls accordi

Author

tunlinoo.067433

Language

EN