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This publication provides guidance for people who are responsible for, or concerned about, control in organizations such as management, Boards of Directors, and owners.
It provides a framework for making judgements about control and includes a definition of control and criteria for control. These criteria are useful as a basis for understanding control and for making judgements about the effectiveness of control. Final guidance was released to all CICA members in December 1995. Copies can also be purchased on-line or by calling or faxing the CICA order desk at +1 (800) 268-3793 or +1 (416) 977-0748; Fax: +1 (416) 204-3416; e-mail: orders@cica.ca. Single copies for $15.00 (product code 04000002), packages of five copies for $45.00 (product code 04000502) or a subscription for all CoCo publications for $25.00 annually (product code 04000612). |