Implementing the 2013 COSO Framework
Summary: Provide an overview of COSO’s structure and mission Provide an overview of the COSO 2013 framework, including:
• What was carried forward
• Broad changes
• Transition guidance Provide practical implementation examples facilitated through directed questions and activities
• Includes deep dive into each component, related principles, points of focus and approaches.
Discuss considerations and next steps during the transition period, including available tools and resources