03 · Practice area
Internal controls & ICFR
Control matrices, segregation of duties, delegation of authority, testing procedures.
Achieving Effective Internal Control over Sustainability Reporting (ICSR)
Shows how to apply the 17 COSO internal control principles to ESG and sustainability data, so it can be trusted and assured like financial data.
Regulation · Capital Market Authority (CMA), Saudi ArabiaCorporate Governance Regulations (Saudi Capital Market Authority)
The Saudi rules that require listed companies to have a board-approved internal control system, an internal audit unit and an independent audit committee.
Framework · COSOEnterprise Risk Management framework
COSO's 2017 framework that links enterprise risk management to strategy and performance.
Standard · OECDG20/OECD Principles of Corporate Governance 2023
The leading international standard for corporate governance, used by regulators worldwide to shape board, disclosure and shareholder rules.
Framework · COSOInternal Control — Integrated Framework
The most widely used framework for designing and evaluating internal control, including over financial reporting.
Standard · ISO (International Organization for Standardization)ISO 31000:2018 Risk management — Guidelines
The international standard for risk management principles, framework and process — a common benchmark next to COSO ERM when auditing risk management.
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