COSO perceives human resource management (HRM) as an organizational governance technic. Because COSO aims to increase efficency and effectiveness of business operations, reliability of financial reporting, and compliance with applicable laws and regulations. Therefore, for example, in COSO HRM policy and practices should enable organizations to achieve organizational goals and objectives. Moreover, HRM is to find out best-ability and capable employees for managerial positions. In addition, organizations have to make training needs analysis for each tasks, and should develop training plans for each year. HRM in COSO is capability development and performance assessment. Therefore, HRM in COSO associates organizational tasks with performance of employees. Therefore, COSO internal control system has HRM-specific principles such as staffing, training, performance evaluation and reward. In addition, COSO today extends from organizational governance to corporate
governance, and not only covers internal control framework but also includes enterprise risk management.

Key Words: COSO, ınternal control, human resource management.

JEL Classification: M42.

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