The Guidance volume provides the following:

1. A discussion of the purpose of the guidance
2. An analysis of the nature and purpose of monitoring
3. A model for monitoring
4. Summary considerations

The Application volume provides practical guidance on applying the concepts discussed in the Guidance volume. It includes the following sections:

1. Monitoring as a Component of Internal Control Systems
2. Establish a Foundation for Monitoring
3. Design and Execute Monitoring Procedures
4. Assess and Report Results
5. Other Considerations
6. Assessing the Effectiveness and Efficiency of Monitoring
7. Principles of Effective Internal Control Over Financial Reporting
8. A Map Linking the Model for Monitoring to the 1992 COSO Framework
9. Glossary

The Examples volume provides 46 illustrative examples of the application of the concepts outlined in the first two volumes. Three expanded examples of monitoring implementation are also provided. In addition, appendices include a sample COSO usage document, sample quarterly and annual management representations, a sample quarterly and annual disclosure committee review procedures