First read:Balakrishnan R. Matsumura E. M. & Ramamoorti S. (2019). Finding Common Ground: COSOs Control Frameworks and the Levers of Control. Journal of Management Accounting Research 31(1) 63“83. Then read: Hagel J. (2021). Risk Advisory Group COSO Plans More Detailed Recommendations in 2021. The group is zeroing in on emerging risks offering advice that is more prescriptive than the guidelines in its broad frameworks. The Wall Street Journal Online edition Jan. 6 2021. Consider changes made to the COSO Framework in answering the following questions: 1) In todays complex technology-driven economy to what extent is the COSO Internal Control Framework relevant for evaluating a firms internal control system? Why? 2) What changes are planned to maintain COSOs relevance? Be specific.
First, read:Â Balakrishnan, R., Matsumura, E. M., & Ramamoorti, S. (2019). Findin
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