December 4, 2012 letter commenting on COSO's September 2012 Exposure Draft (ED) of "Internal Control-Integrated Framework" and ED of "Internal Control over External Financial Reporting: A Compendium of Approaches and Examples"

This letter provides the U.S. Government Accountability Office's (GAO) comments on the exposure drafts of COSO's "Internal Control - Integrated Framework" and "Internal Control over External Financial Reporting: A Compendium of Approaches and Examples" issued in September 2012.