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ABSTRACT To address the changing business environment and increased shareholder interest, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) recently issued an exposure draft updating its 1992 Internal Control—Integrated Framework. We review the updated Framework and discuss the comments we (as the Environmental Scanning Committee of the American Accounting Association's Information Systems Section) offered COSO regarding how to improve the Framework. In addition, we identify research opportunities for accounting information system scholars related to the new Framework.
Janvrin et al. (Sun,) studied this question.