COSO by Information & Communications

Management uses quality information to support the internal control system. Effective information and communication are vital for an entity to achieve its objectives. Entity management needs access to relevant and reliable communication related to internal as well as external events.

13. Management should use quality information to achieve the entity’s objectives.
14. Management should internally communicate the necessary quality information to achieve the entity’s objectives.
15. Management should externally communicate the necessary quality information to achieve the entity’s objectives.