Skip to main content

Ensuring Operational Resiliency and Optimization through Internal Control - An Introduction to the COSO Internal Control Integrated Framework

Buy Article:

$9.50 plus tax (Refund Policy)

Or sign up for a free trial

Near the top of the list of every utility manager's responsibilities are to provide more efficient and effective results, more reliable reporting, and enhanced regulatory compliance. With the recent crisis in the financial markets, there has been increased pressure for improved efficiency and effectiveness of utility operations accompanied by increased scrutiny on the reliability of financial reporting. Governance boards and external auditors are raising expectations for improved performance on internal controls. And, all of this occurs while utilities face increasing requirements for regulatory compliance, especially those that face consent decrees. The Management Controls Subcommittee of the AWWA Finance, Accounting, and Management Controls Committee recommends that these objectives can be achieved, in part, through application of internal control techniques used by publicly owned companies.
No Reference information available - sign in for access.
No Citation information available - sign in for access.
No Supplementary Data.
No Article Media
No Metrics

Keywords: Control Activities; Control Environment; Information and Communication; Internal Control; Monitoring; Risk Assessment

Document Type: Research Article

Publication date: 2010-01-01

More about this publication?
  • Proceedings of the Water Environment Federation is an archive of papers published in the proceedings of the annual Water Environment Federation® Technical Exhibition and Conference (WEFTEC® ) and specialty conferences held since the year 2000. These proceedings are not peer reviewed.

    A subscription to the Proceedings of the Water Environment Federation includes access to most papers presented at the annual WEF Technical Exhibition and Conference (WEFTEC) and other conferences held since 2000. Subscription access begins 12 months after the event and is valid for 12 months from month of purchase. A subscription to the Proceedings of the Water Environment Federation is included in Water Environment Federation (WEF) membership.

    WEF Members: Sign in (right panel) with your IngentaConnect user name and password to receive complimentary access. Access begins 12 months after the conference or event
  • Subscribe to this Title
  • Membership Information
  • About WEF Proceedings
  • WEFTEC Conference Information
  • Learn about the many other WEF member benefits and join today
  • Ingenta Connect is not responsible for the content or availability of external websites
  • Access Key
  • Free content
  • Partial Free content
  • New content
  • Open access content
  • Partial Open access content
  • Subscribed content
  • Partial Subscribed content
  • Free trial content
Cookie Policy
Cookie Policy
Ingenta Connect website makes use of cookies so as to keep track of data that you have filled in. I am Happy with this Find out more