PartI: Internal control and global accounting standards -- PartII: COSO, behavioral analysis, quality control, and statements of financial accounting standards -- PartIII: The counterparties of COSO: a new capital adequacy framework and capital at risk -- Definitions of internal controls and the consensus

1. Committee of sponsoring organizations of the treadway commission
2. International business enterprises -- Accounting -- Standards
3. Financial statements -- Auditing -- Standards
4. Auditing
5. internal -- Standards
6. Accounting -- Standards
7. Risk management