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COSO - Integrated Internal Control Framework
COSO CONTROL COMPONENT: MONITORING CONTROL ACTIVITIES
COSO PRINCIPLE NO. 16 & 17
COSO CONTROL OBJECTIVE: Corporate Relations.
COSO ORGANIZATION LEVEL OF RESPONSIBILITY: BUSINESS UNITS AND ACTIVITY LEVEL

Carry out the monitoring activities on internal controls implemented in the organization as per listed below procedures and prepare an evaluation of internal controls
the deficiencies identified during the evaluation of internal controls. you can prepare an Internal Audit report for communicating the internal control deficiencies iden

Objective:

1) Ensure that the protection of the organizational image and reputation is adequate.
2) Ensure that in the instance of crisis such as strikes, product concerns, etc. are appropriately dealt with.
3) Ensure that the organizational focus are on good relationships with local communities and is aware of relevant public opinion.

Objective & I. C.
Auditor Time Date Date Checked
Questionnaire Audit Procedures WP Ref
Initials Spent Expected Finished By:
Ref.

Discuss with management and identify

the personnel dealing with the corporate
1.1 relation matters and how the duties are
segregated.
Objective & I. C.
Auditor Time Date Date Checked
Questionnaire Audit Procedures WP Ref
Initials Spent Expected Finished By:
Ref.
Verify that effective training are provided
to the employees enabling them for
1.2 managing the matter efficiently.

Check that the employees posses the

1.3 skills and experience are relevant for the
role assigned to them.

Discuss with management and obtain

understanding of mechanism available
1.4 for monitoring the public opinion of the
organization.

Discuss with management in order to

identify that all the non public relation
1.3 staff are well informed about their role
with media.

Verify the communication held with the

1.4 non public relation staff for informing their
roles.

Obtain the recent statement made to

press and media during the course of
1.5 review and verify that such statements
are not made by non public relation staff.
Objective & I. C.
Auditor Time Date Date Checked
Questionnaire Audit Procedures WP Ref
Initials Spent Expected Finished By:
Ref.
Discuss with management and obtain
understanding of the process available
1.6 for monitoring the effectiveness of public
relation activities.

Verify that the mode/technique utilize and

1.7 check that they are meeting the
organization's objectives.

Evaluate that public relationship activities

1.8 are adequately monitored by the
management.

Obtain the list of all public relations and

1.9
media matters.

Check that the matter in relation to public

and media are properly approved before
1.10 it is released in the media.

Obtain the list of all company's statement

1.11 made during the course of review.

Check that all the statements are

properly approved by the appropriate
1.12 level of management and also verify that
all are publish by way f designated
officer.
Objective & I. C.
Auditor Time Date Date Checked
Questionnaire Audit Procedures WP Ref
Initials Spent Expected Finished By:
Ref.

Obtain the list of cost associated with the

media occurred during the course of
1.13 review and select a sample from
population.

Check that all media costs are

appropriately recorded in the accounting
1.14 system and cross matched with the
source documents.
Verify that all such cost are properly
1.15 authorized by an appropriate level of
management prior to its occurrence.

Discuss with management and obtain

understanding of contingency plans
2.1 available in case of any crises and
identify the person dealt with the plan.

Evaluate the recent crises and verify that

2.2 it has been resolved in an efficient
manner.

Verify that the contingency plan is

updated and any change made in the
2.3 contingency plan are properly reviewed
and authorized.
Objective & I. C.
Auditor Time Date Date Checked
Questionnaire Audit Procedures WP Ref
Initials Spent Expected Finished By:
Ref.
Discuss with management and obtain
understanding of the procedures
available for making aware of the
3.1 organization about the community issues
and make valuable relations with the
local community.

Discuss with management and identify

3.2 how to maintains good public image of
the organization.

Obtain the recent media report and

3.3 ensure that organization possess good
image in the public.

Verify that management takes valuable

measure in order to enhance the
3.4 organizational image in the public and
check its reasonableness.

Discuss with management and identify

3.3 the sponsored community events of the
organizations.

Check that all events which are

3.4 undertaken must be approved by the
management.

Verify that the justification is properly

3.5
documented and is reasonable.
Objective & I. C.
Auditor Time Date Date Checked
Questionnaire Audit Procedures WP Ref
Initials Spent Expected Finished By:
Ref.

Discuss with management and identify

3.6 how the organization's negative image is
handled.

Evaluate the steps as mentioned under 1

3.7 above taken by the management to dealt
with it.

Discuss with management and obtain

understanding of the process through
3.8 which the inquiries and complaints in
relation to the local community are dealt
with.

Obtain the list of all complaints lodged

during the course of review and verify
3.9 that complaints are resolved in
accordance with the process available.

Evaluate action plans formulated to

3.10 prevent recurrence of such issues in
future.
 dures and prepare an evaluation of internal controls and communicate
communicating the internal control deficiencies identified.

ith.
of relevant public opinion.

Remarks
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