# COSO 2013: Aligning Internal Controls and Principles

> Research article (Issues in Accounting Education, 2016) · cited 26× · AI/ML

**Wikidata**: [openalex:W2522235232](https://www.wikidata.org/wiki/openalex:W2522235232)  
**Source**: https://4ort.xyz/entity/coso-2013-aligning-internal-controls-and-principles