Information and communication is the component of internal control that ensures that pertinent information is identified, captured, and communicated in a form and timeframe that enables people to carry out their job responsibilities. This excel-based template provides a number of COSO elements and their related control objectives for entity level controls.
This document should be used as a general guide when creating an entity-level controls questionnaire. It does not address all controls that could be assessed during this process. It answers the following questions: What is Information and Communication? What is the objective of Information and Communication?
Within the questionnaire you can document items such as the COSO attribute; whether the control exists; whether it was designed properly; related test procedures; and management action plan for deficiencies; etc.