In response to a confluence of regulatory statements and standard-setting activities, companies, audit committees, auditors and regulators have increased their focus on internal control over financial ...

Fraud risk is one topic that typically finds its way onto the agendas of audit committees. In this article, accounting firm Deloitte advises that, with the current attention to ESG and in anticipation ...

The new Internal Control—Integrated Framework of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) reached an important transition point this week. In May 2013 COSO issued ...

Nearly 20 years have passed since the Committee of Sponsoring Organizations of the Treadway Commission (COSO) published the seminal report Internal Control—Integrated Framework, which—with impetus ...

The framework used by many public companies to measure internal controls over financial reporting is sunsetting. As of December 15, 2014, the Internal Control – Integrated Framework originally ...

The commission responsible for the most widely used internal control framework has published a paper providing guidance for applying the framework to sustainability reporting. The Committee of ...

The COSO framework that forms the basis for much of Corporate America’s internal control is getting a makeover. The Committee of Sponsoring Organizations of the Treadway Commission said it is getting ...

The Committee of Sponsoring Organizations of the Treadway Commission has released for public comment an updated version of its internal control framework in response to changes in the business ...

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 ...

An exposure draft released Monday by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) seeks comments on an updated internal control framework designed to help organizations ...

The Committee of Sponsoring Organizations grew out of a private sector initiative known as the Treadway Commission in 1987. COSO was tasked to develop and explain an integrated framework for the ...