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The COSO (2013) framework[1] emphasizes the need for companies to implement effective monitoring activities to support its overall system of controls, including separate valuations [2].
The COSO (2013) framework[1] emphasizes the need for companies to implement effective monitoring activities to support its overall system of controls, including "separate valuations [2]". How inernal auditors support this component of the COSO framework thereby providing information assurance.
[1] https://www.coso.org/Documents/COSO-ICIF-11x17-Cube-Graphic.pdf
[2] https://rsmus.com/pdf_download/wp_as_coso-principles.pdf
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