COSO’s Internal Control Integrated Framework
1. COSO’s Internal Control Integrated Framework
Overview
For this assignment, pick a health care organization of your choice. It could be a hospital, large clinic, or care facility.
Read these articles before you begin the assignment:
• The COSO Framework in Emerging Technology Environments: An Effective In-Class Exercise on Internal Control. Journal of Emerging Technologies in Accounting.
• COSO Internal Control – Integrated Framework: An Implementation Guide for the Healthcare Provider Industry.
Instructions
Write a 4–5-page paper in which you:
• Identify at least three of the five different 2013 framework elements that focus on internal control. Make sure that elements connected are related to financial reporting of the organization. Provide your rationale on the reasoning that the selected elements are tied to the financial reporting process in the organization. These are located in Chapter 3 in your textbook.
• Design a method in AIS where it can be integrated in the health care industry that will improve the efficiency of its operations.
• Design a method in AIS where it can be integrated in the health care industry that will improve the communication of the chosen health care organization.
• Draft a one-page recommendation at the end of the document directed to the CEO explaining the findings, recommendations, and benefits of installing an accounting information system. Make sure you are specific in your recommendations.
• Use at least 3 quality resources in this assignment that has an url. Note: Wikipedia and similar websites do not qualify as quality resources.
The specific course learning outcome associated with this assignment is:
• Establish the proper control environment to oversee and control processes using an accounting information system.
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