Deloitte’s latest Federal Technically Speaking newsletter looks at the Government Accountability Office’s (GAO) Green Book 2014 – Standards for Internal Control in the Federal Government, published on ...

COSO was adopted in 1992 as a framework for basis to design and then test the effectiveness of internal controls. In 2010, it was deemed necessary to update this framework, to provide a more ...

As organizations face increasing expectations to provide disclosure of environmental, social, and governance (ESG) matters, a focus on governance and internal controls related to such disclosures is ...

The COSO frameworks are documents that provide guidance on establishing internal controls and enterprise risk management (ERM) programs in organizations. Collectively, the frameworks are designed to ...

A mapping exercise is one of the most important activities for any organization implementing the updated 2013 internal control framework of the Committee of Sponsoring Organizations of the Treadway ...

News reports show the frightening weather satellite images of a hurricane that is causing concern for leaders of an automobile manufacturing plant. The storm’s possible effects on the supply chain ...

Every organization must take business risks to be successful. The role of enterprise risk management is to identify, assess and control those risks to ensure an organization can meet its business ...