Control frameworkInternational
COSO Internal Control – Integrated Framework (COSO ICIF)
A framework for designing, implementing and evaluating internal control.
Classification
Control framework
Issuing authority
Committee of Sponsoring Organizations of the Treadway Commission (COSO)
Jurisdiction
International · Sector: All
Status / edition
2013 Framework
Key dates
2013 edition (updates ongoing in related guidance)
Mandatory or voluntary
Voluntary
Who it applies to
Organisations designing internal control; the standard reference for SOX/ICFR.
Purpose
A framework for designing, implementing and evaluating internal control.
Major requirements / obligations
- Apply the five components and 17 principles
- Assess control effectiveness
- Support ICFR
Control domains
GovernanceRisk assessmentAudit evidence
Official reference
Last reviewed
2026-10-18 (source verification date)
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