In an audit of internal controls over financial reporting, the auditor may rely upon Internal Control - Integrated Framework issued by COSO.

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The Internal Control - Integrated Framework issued by COSO is often used as a framework for evaluating and testing the effectiveness of internal controls over financial reporting. Therefore, auditors may rely upon this framework to evaluate the design and operating effectiveness of a company's internal controls.

In an Audit of Internal Controls Over Financial Reporting, the Auditor