Internal Control over Financial Reporting - Guidance for Small Public Companies

This small business guidance takes the concepts of the 1992 Internal Control – Integrated Framework and demonstrates their applicability for achieving financial reporting objectives of smaller publicly traded companies.

The document is directed at smaller public companies in using the COSO framework in designing and implementing internal control over financial reporting.

The report has three volumes, an executive summary, twenty fundamental principles drawn from the COSO framework, and an illustrative toolset.

Executive summary, press release and purchase link at COSO. web site