文档介绍：Internal Control over Financial Reporting——Guidance for
Internal Control over Financial Reporting – Guidance for Smaller paniesVolume II : Guidance
Committee 3>of anizations of 4>the mission Board Members Larry E. Rittenberg Mark BeasleyNick Cyprus COSO Chair American Accounting AssociationFinancial Executives InternationalCharles E. Landes David A. Richards Jeffrey Thomson American Institute of Certified The Institute of Internal AuditorsInstitute of Management Public ountants PricewaterhouseCoopers LLP – AuthorPrincipal ContributorsMiles Everson (Project Leader) Frank MartensPartner Director New York CityVancouver, CanadaFrank FrabizzioTom Hyland Paul TarwaterMark CohenPartner Partner Partner Senior Manager PhiladelphiaNew York CityDallasBostonErinn HansenMario PatoneChris PaulShurjo SenSenior Manager Manager Senior Associate Manager PhiladelphiaPhiladelphiaBostonNew York City Project Task Force to COSOGuidanceDeborah Lambert (Chair) Christine BellinoJoseph V. CarcelloPartner Jefferson Wells International, Inc. Professor of Accounting Johnson, Lambert & of Tennessee Rudolph J. J. McCueDouglas F. PrawittMalcolm SchwartzWHPH, of Accounting CRS Associates LLCBrigham Young UniversityMembers at LargeCarolyn V. Aver Kristine M. Brands Serena Dávila Gus Hernandez CFO Director of Financial Systems Director for panies Partner Agile Software Corporation Inamed, A Division of Allergan & Small Business Deloitte & Touche, LLP Financial Executives InternationalBrian O’Malley Andrew Pinnero Pamela S. Prior James K. Smith, IIIChief 2>Audit Executive JLC/Veris Consulting LLC Director of Internal Control & Analysis Vice President & CFO NasdaqTasty panyPhonon Swanson Dominique Vincenti h W. Witt President 6>and CEO Director of Professional Practice American Institute of Certified Dan Swanson & AssociatesThe Institute of Internal AuditorsPublic Accountants ObserverJennifer BurnsProfessional Accounting Fellow Securities a