aid: internal-control-standards
name: Internal Control Standards
description: >-
  Internal Control Standards are frameworks of policies and procedures designed
  to provide reasonable assurance regarding the achievement of objectives in
  operational effectiveness, reliable financial reporting, and compliance with
  laws and regulations. The COSO Internal Control - Integrated Framework
  (originally released in 1992 and refreshed as ICIF-2013) is the most widely
  adopted standard for internal controls and underpins SOX 404 compliance, with
  supplemental 2023 guidance for internal control over sustainability reporting
  (ICSR) addressing modern risks including generative AI and robotic process
  automation.
type: Index
image: https://kinlane-productions.s3.amazonaws.com/apis-json/apis-json-logo.jpg
tags:
  - Auditing
  - Compliance
  - COSO
  - Governance
  - Internal Controls
  - Risk Management
  - SOX
url: >-
  https://raw.githubusercontent.com/api-evangelist/internal-control-standards/refs/heads/main/apis.yml
created: '2025-01-01'
modified: '2026-04-28'
specificationVersion: '0.19'
apis: []
common:
  - type: Website
    url: https://www.coso.org/internal-control
  - type: Guidance
    url: https://www.coso.org/guidance-on-internal-control
  - type: Sustainability
    url: https://www.coso.org/guidance-on-icsr
maintainers:
  - FN: Kin Lane
    email: kin@apievangelist.com