The Committee of Sponsoring Organizations of the Treadway Commission has issued the 2013 Internal Control–Integrated Framework. The Framework, originally published in 1992, provides guidance for designing and implementing an internal control system and for assessing its effectiveness.

The 2013 Framework is expected to help organizations design and implement internal control in light of many changes in business and operating environments since the issuance of the original Framework, broaden the application of internal control in addressing operations and reporting objectives, and clarify the requirements for determining what constitutes effective internal control.

The five components remain the same and 17 principles have been added to support the components.

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