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Heads Up – evaluating an entity's internal controls

  • Heads Up Image

13 Feb 2009

We have posted a new issue of the Heads Up Newsletter: COSO, PCAOB, and CAQ Address Internal Controls from Deloitte (United States).

This Heads Up discusses three new publications released by COSO, the PCAOB, and the CAQ to assist management and auditors in evaluating an entity's internal controls. The three publications are:
  • Guidance on Monitoring Internal Control Systems, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)
  • Staff Views – An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements: Guidance for Auditors of Smaller Public Companies, finalised by the Public Company Accounting Oversight Board (PCAOB)
  • CAQ Lessons Learned – Performing an Audit of Internal Control in an Integrated Audit, published by the Center for Audit Quality (CAQ)
Click to view Heads Up Newsletter: COSO, PCAOB, and CAQ Address Internal Controls (PDF 87k).


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