Controls Monitoring Guidance - COSO
COSO has released new Guidance on Monitoring Controls. "The COSO board recognizes that management's assessment of internal control often has been a time-consuming task that involves a significant amount of annual management and/or internal audit testing. Effective monitoring can help streamline the assessment process, but many organizations do not fully understand how to take full advantage of this important component of internal control. COSO’s Monitoring Guidance is designed to improve the use of monitoring. . ." The Guidance book is available at this site.