Digging Deep

Using COSO-based root cause analysis to connect reasons for control failures with internal control principles can help identify weaknesses across the organization.

Aligning root causes to COSO’s internal control framework can provide a summarized view of the organizational culture and attitude toward the system of internal controls.

 

By

Marta Masilevich

CIA, CFE, is internal audit manager at Burberry, U.K.

Certifications by the International Institute of Internal Auditors

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