COSO – Sarbanes-Oxley and Supply Chain Fraud
Supply Chain Network
OCTOBER 30, 2007
COSO â€“ SARBOX â€“ SUPPLY CHAIN FRAUD. The Committee Of Sponsoring Organizations (COSO) internal controls framework highlights the following 5 key components which are a useful guide for the detection and reduction of supply chain fraud. Control Environment, Risk Assessment, Control Activities, Information & Communication and last but not least, Monitoring. In summary: CONTROL ENVIRONMENT. The â€œtoneâ€? of the organization as set by example and action of senior management.