# The COSO Framework in Emerging Technology Environments: An Effective In-Class Exercise on Internal Control

> Research article (Journal of Emerging Technologies in Accounting, 2019) · cited 20× · AI/ML

**Wikidata**: [openalex:W2966465186](https://www.wikidata.org/wiki/openalex:W2966465186)  
**Source**: https://4ort.xyz/entity/the-coso-framework-in-emerging-technology-environments-an-effective-in-class-exercise-on-internal-control