Principle 15 - Communicates Externally

Principle 15 of the 2013 COSO Integrated Framework requires the organization to share relevant information with external parties, ensuring that stakeholders such as regulators, investors, and the public receive timely, accurate disclosures about the entity's internal-control system and its performance. This external communication supports transparency, builds trust, and helps external users assess the reliability of the organization's financial reporting and risk-management practices.