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.

Access & Terms of Use

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.

Your access to COSO-ICIF is also governed by the Terms of Use document linked below

Terms of Use

You must affirm these Terms of Use during registration.


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