On January 15, 2014, Protiviti hosted a webinar
to address the many questions and comments raised in the market in response to the release of COSO’s Internal Control – Integrated Framework
(2013 edition). During the webcast, our audience of more than 1,400 executives and professionals submitted numerous questions – far more than we had time to address. Therefore, we are pleased to offer this supplement that provides detailed responses to many of the questions submitted.