03 · Practice area

Internal controls & ICFR

Control matrices, segregation of duties, delegation of authority, testing procedures.

Achieving Effective Internal Control over Sustainability Reporting (ICSR)

Shows how to apply the 17 COSO internal control principles to ESG and sustainability data, so it can be trusted and assured like financial data.

COSO 2013CSRDISSB

Regulation · Capital Market Authority (CMA), Saudi Arabia

Corporate Governance Regulations (Saudi Capital Market Authority)

The Saudi rules that require listed companies to have a board-approved internal control system, an internal audit unit and an independent audit committee.

Corporate governanceAudit committeeInternal control

Framework · COSO

Enterprise Risk Management framework

COSO's 2017 framework that links enterprise risk management to strategy and performance.

COSO ERM

Framework · COSO

Internal Control — Integrated Framework

The most widely used framework for designing and evaluating internal control, including over financial reporting.

COSO 2013

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