COSO Internal Control - Integrated Framework (COSO-ICIF) describes the five components and seventeen principles of a system of internal financial reporting control.
COSO-ICIF illustrates those objectives using different approaches and examples, and provides direction for all levels of management to use in designing, implementing and conducting a system of internal financial control, and in assessing its effectiveness.
Per the terms of the Academic Access Program provided by the American Accounting Association, access to COSO-ICIF is only available to students and faculty of the Fuqua School of Business.
Current Fuqua students and faculty may register for COSO-ICIF access below.
Once your affiliation with Fuqua is verified, you will receive the login credentials for the COSO-ICIF site.
Enter your Duke Net ID and password to register