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COSO 2013 Internal Control Integrated Framework Evidence & Implementation Kit

$249.00
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COSO 2013 · Internal Control Integrated Framework · Evidence & Implementation Kit
Prove your internal control is effective under COSO, without mapping 17 principles to evidence yourself.
All five COSO components and 17 principles handed to you as adopt-ready controls, present-and-functioning and mapped to financial-reporting internal control, with the evidence your auditor examines for SOX 404.
ICFR-ready in a weekend, not a quarter.

Here is the honest situation. Public companies and many others must show their internal control is effective, and the COSO 2013 framework is the standard the SEC and auditors expect: five components and 17 principles that must be present, functioning and operating together. For SOX 404 the external auditor tests it. Turning the principles into documented, evidenced controls mapped to your financial reporting, and passing the audit, is months of work, and a principle that is present on paper but not functioning is exactly the finding that becomes a deficiency.

This Kit removes that build. It is all 17 COSO principles plus the integration and ICFR mapping written as adopt-ready controls you personalize in a weekend, with the evidence your auditor examines.

What you get, the moment you buy

28
Principles as adopt-ready controls. All 17 COSO principles across the five components, plus the present-and-functioning requirement, the three objective categories and the ICFR mapping, written so you personalize and evidence them.
28
Evidence-they-examine checklists. For each control, exactly what an auditor examines, plus the finding they most often raise, so you close it before the SOX audit.
1
Internal Control Matrix, pre-built. Every principle in a working spreadsheet, ready to record status and evidence location across the control framework.
1
Gap & Readiness Assessment. Score each principle and the workbook returns your readiness as a single percentage, and exactly what to fix next.

Grounded in the COSO 2013 Internal Control Integrated Framework, with the 17 principles, the present-and-functioning effectiveness criteria and the ICFR and SOX 404 use case called out. Editable Word and Excel files.

Present, functioning, and operating together
COSO effectiveness is not a checklist: all five components and 17 principles must be present, functioning and operating together. This Kit builds that test explicitly, so the effectiveness conclusion your auditor and management rely on is evidenced, not assumed.

What one control looks like

This is the assessment of fraud risk, principle 8, an area auditors probe. All 28 are built to this depth.

P8 Assesses fraud risk RISK ASSESSMENT
Implement this

[Organization] shall assess fraud risk as part of risk assessment, considering fraudulent reporting, misappropriation of assets, corruption, and management override of controls, and shall evaluate the incentives and pressures, opportunities, and attitudes and rationalizations that enable fraud, documenting fraud scenarios and the controls designed to prevent or detect each.

Practitioner note.

Fraud assessment considers types of fraud, incentives and pressures, opportunities, and attitudes and rationalizations.

Evidence your auditor examines
  • Documented fraud risk assessment covering the fraud triangle
  • Fraud scenario register with mapped preventive and detective controls
  • Management override risk analysis and mitigations
  • Whistleblower hotline reports and disposition records
Common finding they raise: Fraud risk is not separately assessed, or management override and specific fraud scenarios are not considered.

Why this is not another template pack

  • The evidence is the point. A principle you cannot evidence is a deficiency waiting to happen. This tells you exactly what an auditor examines and the finding they raise, for every principle.
  • Built for ICFR and SOX. The present-and-functioning test and the mapping to financial-reporting internal control are built in, so this supports the SOX 404 management assessment and auditor attestation.
  • Built on a mapped compliance corpus, not one person's opinion, from a graph of thousands of controls across standards.
  • It compounds. COSO underpins ICFR, enterprise risk and compliance, so this framework feeds your whole governance program.

Who buys this

Public and private companies proving internal control effectiveness, the internal audit, controllership and SOX teams who own it, and consultants running a COSO or SOX program. Whether it is a first assessment or an annual cycle, you save months and walk in with the principles and evidence structured.

By the end of the weekend you will have
✓  An adopt-ready control for all 17 principles
✓  A completed internal control matrix
✓  The evidence your auditor examines
✓  Your present-and-functioning assessment anchored
✓  A readiness percentage and a fix list
✓  The common findings closed before the SOX audit

Common questions

Is it really editable? Yes. Word and Excel files you own and adapt. No portal, no subscription.

Does it support SOX 404? Yes. The ICFR mapping, the management assessment and the deficiency classification are built in, so it supports the SOX 404 assessment and auditor attestation.

Are all 17 principles covered? Yes, one control each, plus the present-and-functioning requirement and the three objective categories.

Is COSO certifiable? No. It is the framework auditors and the SEC expect for evaluating internal control effectiveness. This Kit operationalizes it and evidences it.

What if it is not for me? A 30-day money-back guarantee.

Do not map 17 principles to evidence by hand.
Every COSO principle is fast to adopt with the Kit. It is instant, and it is guaranteed.
Add it to your cart and evidence your internal control this weekend.

Instant digital download · 30-day money-back guarantee · The Art of Service Pty Ltd, GPO Box 2673, Brisbane QLD 4001 · support@theartofservice.com

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