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Tier 3 - Audit & Financial

COSO Internal Control

Committee of Sponsoring Organizations — internal control framework assessment.

About COSO Internal Control

Committee of Sponsoring Organizations — internal control framework assessment. This framework is part of tier 3 - audit & financial, designed for audit firms and large enterprises.

Current source verified Verified 2026-09-17

Authoritative current reference

COSO Internal Control—Integrated Framework (2013), with subsequent supplemental guidance

Authority: Committee of Sponsoring Organizations of the Treadway Commission (COSO)

The 2013 Internal Control—Integrated Framework remains the core COSO framework. Subsequent COSO guidance, including sustainability-reporting guidance and 2026 guidance on generative AI, supplements rather than replaces ICIF-2013.

Authoritative source TAP content: TAP-ASSESSMENT-LIBRARY-2026.09-R2

Estimated Time

Approximately 90 minutes to complete the full assessment

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