In every integrated audit, the auditor is tasked with understanding the internal control environment and assessing that environment as it relates to management assertions.

Description

Primary Task Response: Within the Discussion Board area, write 750–1,000 words that respond to the following questions with your thoughts, ideas, and comments. This will be the foundation for future discussions by your classmates. Be substantive and clear, and use examples to reinforce your ideas.

In every integrated audit, the auditor is tasked with understanding the internal control environment and assessing that environment as it relates to management assertions. This assessment process is performed throughout all stages of the audit.

Complete the following for this assignment:

Discuss the Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal control framework and financial management assertions.

How are the COSO internal control framework and management assertions related?

Why is conducting this process important?

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