num_pages: 0
description: The Internal Control  Integrated Framework sets forth three categories of objectives: operations reporting and compliance. The focus of the Compendium is the external financial reporting category of objectives a subset of the reporting category. External financial reporting objectives address the preparation of financial reports for external parties including:  financial statements for external purposes and  other external financial reporting derived from an entitys financial and accounting books and records. Users will find relevant approaches and examples of how organizations may apply the principles set forth in the Framework in the design implementation and conduct of internal control over external financial reporting. The approaches and examples are samples of activities for management to consider rather than a complete or authoritative list.
language: None
title: Internal Control - Integrated Framework: Internal Control Over External Financial Reporting: A Compendium of Approaches and Examples
publisher: AICPA