AcceptableUseofCOSOMaterials

TheCommitteeofSponsoringOrganizationsoftheTreadwayCommission,COSO,isdedicatedto
providingthoughtleadershipthroughthedevelopmentofcomprehensiveframeworksandguidanceon
internalcontrol,enterpriseriskmanagement,andfrauddeterrencedesignedtoimproveorganizational
performanceandoversightandtoreducetheextentoffraudinorganizations.Theseacceptableuse
guidelinesaredesignedtoencouragewideuseoftheCOSOmaterialswhileprotectingtheintegrityof
theguidanceandCOSOsintellectualpropertyrights.Overthecourseofmanyyears,COSOhasinvested
considerableresources,bothfinanciallyandthroughthetime/expertiseofvolunteersubjectmatter
expertsworldwide,intotheongoingdevelopmentofCOSOguidanceandmaterials.Theseguidelineswill
helpensurethatCOSOiswellpositionedtocontinueitssupportandenhancementoftheCOSO
materialsformanyyearstocomeanoutcomethatwillultimatelybenefitindividualusers,theentities
forwhichtheyworkandtheprofessionasawhole.

Pleasenote,theseguidelinesapplytotheoriginalEnglishversionoftheCOSOmaterialsonly.
Translationsmaybesubjecttootherterms.Youshouldcontactthepublisherwithquestions.

Ifyouhaveanyquestionsorneedassistancewithobtainingpermissionsorlicenses,pleasecontact
copyright@aicpa.org.

GeneralPrinciples

ThisguidancecoversacceptableuseofallCOSOpublications(COSOMaterials).Thisincludesthought
papers,reports,andotherworksCOSOmakesavailableforfreedownloadatitswebsite(www.coso.org)
aswellasforsaletextsavailableforindividualsalethroughmultiplechannelsorvialicense.

PleasebeadvisedthattheCOSOMaterialsareprotectedbycopyrightunderU.S.andother
national/internationallaws.COSOhassolerights,title,andinterestintheCOSOservicemarkandthe
COSOmaterials.AnyuseoftheCOSOMaterialsthatisnotdescribedhereinisunauthorized,unless
writtenpermissionorspecificlicensurehasbeensecured.Unauthorizedusesinclude,forexample:
publicallydisplaying(onlineorotherwise);copying;distributing;creatingderivativeworksorinserting
into,processingwith,ordisplayingthroughanycommercialornoncommercialproduct,including
software.TheseuseswillconstitutecopyrightinfringementandaviolationofCOSOsrights.

WhenuseoftheCOSOMaterialsispermittedasdescribedbeloworwhenwrittenpermissionisgranted
byCOSO,fullsourceattributionisrequiredinthefollowingformat:

nameofpublication,[yearofpublication]CommitteeofSponsoringOrganizationsofthe
TreadwayCommission(COSO).Allrightsreserved.Usedwithpermission.

COSOServicemark

YoumayusethewordCOSOinmarketingandpromotionmaterial,eitherinprintoronline,to
truthfullydescribeproductsandservices.TheCOSOmarkmaynotbeusedinanyproductname,
domainname,individualorenterprisecertification/certificateortosuggestsponsorshiporaffiliation
withCOSO,withoutCOSOspriorwrittenpermissionwhichmaybeobtainedfromcontactingCOSO.The

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COSOlogomaynotbeusedinmarketingorpromotionalmaterial,withoutpriorwrittenpermission
fromCOSO.

ThoughtPapers&ReportsUsageGuidelinesPermittedUsesandRestrictions

COSOmakesthoughtpapers,reports,PowerPointpresentations,andothermaterialsavailableforfree
download(FreeDownload(s))fromitswebsite(seecoso.org/guidance.htm).Note,theExecutive
SummaryofboththeInternalControlIntegratedFrameworkandEnterpriseRiskManagement
FrameworkisavailableforfreedownloadandthusistreatedasaFreeDownloadunderthese
guidelines.

ForthematerialswhichareFreeDownloads,eachuserhasalimitedlicensetodothefollowing:

DownloadandstoreFreeDownload(s)forpersonaluse.
DistributeFreeDownload(s),inprintorelectronicform,intheirentiretyandintheirpresent
formtoothersfornocharge.YoumaynotchargeothersafeeforthecopiesoftheFree
Download(s).AllCOSOcopyrightlanguagemustbemaintained.
PostFreeDownload(s)towebsites,blogs,intranets,orothergroupaccesssitesprovidedthat
thefullsourceattributionaboveisincluded.Whenpossible,itispreferabletoincludealinkto
theoriginalFreeDownloadontheCOSOwebsiteratherthanhostingthefiletoensureusers
haveaccesstothemostcurrentversionshouldCOSOmakerequiredchanges.
QuotefromtheFreeDownloadsinarticles,courses,orotherderivativeworksprovidedthat:
o COSOisacknowledgedasthesourceofthematerial;and
o Thefullsourceattributionaboveisincludedineachinstance.

AlicenseisrequiredfortheincorporationofanyFreeDownload(s)intoanysoftwaresoldorgivento
thirdparties.

Nofurtherwrittenpermissionisrequiredtoexercisetheaboverights,andthereisnofeeassociated.

InternalControlandEnterpriseRiskManagementFrameworkGuidelinesPermittedUsesand
Restrictions

ThefollowingguidelinesapplytoallforsalepublicationsmadeavailablebyCOSO(COSOPublications)
includingspecificallythe2013InternalControlIntegratedFramework(ICIF)and2004EnterpriseRisk
ManagementFramework.

Nofurtherwrittenpermissionisrequiredtoexercisetherightsasdescribedbelow,andthereisnofee
associated.

IndividualUse

EachindividualpurchasingaCOSOPublicationisallowedtouseitforhis/herownpersonal
purposes,butisnotauthorizedtoprovidecopiestoothers,ortootherwiseusetheCOSO
PublicationexceptasdetailedintheseGuidelinesoraspermittedbyCOSO.

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UseWithinanEnterprise

TheuseofaCOSOPublicationsuchastheICIFwithinyourenterpriserequiresaseparate
authorizedcopyofCOSOPublicationorlicensetousetheCOSOPublicationforeachindividual
whoparticipatesintheimplementationofand/orusestheCOSOPublicationwithinyour
enterprise.Volumepurchasediscountsareavailableasisanenterprisewidelicense.Contact
copyright@aicpa.orgformoreinformationonthepotentialofanenterpriselicense.
Copying,reproducing,modifying,loadingaCOSOPublicationincludingtheICIFintoasoftware
toolforyourownindividualuseispermitted.Youmaydistributetheforegoingwithinthe
contextofperformingyourjobresponsibilities;however,aseparateauthorizedcopyofCOSO
ICIForlicensetouseCOSOICIFisrequiredforanyindividualsthatrelyonCOSOICIFtoperform
theirjobfunctions.Undernocircumstancemayyoudistributebeyondyourenterpriseorsellto
otherswithoutpermissionorlicensure.
o AninternalauditororotheremployeewhohaspurchasedtheCOSOICIFmayprovidea
questionnairebasedonCOSOICIFtoabusinessunitinpreparationforaninternalaudit
orreview.
o AnindividualmaynotmakeCOSOICIFgenerallyavailableacrosstheorganizationfor
usebyothersintheperformanceoftheirjob.
ProvidingCOSOICIFtrainingandeducationwithintheenterpriseispermittedprovidedeach
attendeehasaseparateauthorizedcopyofCOSOICIFortheenterprisehaslicensedtouse
COSOICIForwrittenpermissionfromCOSOhasotherwisebeengranted.

ProvidingAudit,AdvisoryandConsultingServicestoExternalClients

CopiesoftheICIForanyCOSOPublicationandanyofthetools,materialsoroutputfromthe
toolsthatcontainmorethan20%ofCOSOICIFcontentcannotbeprovidedorsoldtoclientsor
prospectiveclientswithoutpermissionorlicensurefromCOSO.
EachindividualrelatedtothedevelopmentanddeliveryofCOSOICIFbasedservicesand
productstotheclientisrequiredtopurchasehis/herowncopyoftheICIF.Volumepurchase
discountsareavailableasisanenterpriselicense.

CommercialSoftwareandToolDevelopers

AlicenseisrequiredfortheincorporationofanyCOSOPublicationsintoanysoftwaresoldor
giventothirdparties.

CommercialTrainingandEducationProviders

UseoftheICIFforanytrainingoreducationpurposesispermittedwheresuchuseemploys
informationcontainedsolelyintheExecutiveSummaryoftheICIF.
UseoftheCOSOnameorICIFinformationotherthancontainedintheExecutiveSummary
requiresafeeof$500.00percalendaryear.Thisannualfeecoversmultiple
courses/presentations.

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AcademicIns tu onsDegreegrantingCollegesandUniversities

Theuseoutlinedinthissectionislimitedtoacademicinstitutionsthatofferaneducationcurriculum
culminatingintheachievementofanassociatesdegreeorhigher.Trainingthatresultsintheawardofa
certificateorisaprogramthatdiffersinscopeasoutlinedabove,fallsundertheCommercialTraining
andEducationProviderssection.

Academicpermissibleusesinclude:

AllrightsgrantedtoFreeDownload(s)aboveincludingtherighttodistributetostudentsofthe
organizationinprintorelectronicform.
Reproducingandusingupto25%ofCOSOPublication(s)withattributionforcourseworkorfor
academicresearchpurposes.Permissionmaybegivenfortheentirepublicationtoqualified
institutionsuponrequest.ProvidingtheentireICIForotherCOSOPublicationonforumslike
Blackboardforalimitedduration(semester)maybegranteduponrequesttoqualified
institutions.Sendemailrequesttocopyright@aicpa.org.
InclusionofelementsoftheFreeDownload(s)orupto15%ofCOSOPublication(s)incourse
materialsforstudentuseonly.Suchcoursematerialsmustbeavailabletostudentsaspartofa
formalcurriculumonlyandmaynotbepostedtoawebsitewithpublicaccess.

Note,creatingderivativesotherthanasdescribedabove(downloadableinformation,software,booksor
products)forpublicsaleortostudentsrequirespermissionorlicensure.Sendemailrequestto
copyright@aicpa.org.

Specialacademicpurchasediscountsareavailabletostudents.AnInstructormayrequestone(1)gratis
copyofforfeepublications;shippingfeesmayapplyforlocationsoutsideoftheUnitedStates.

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