For about 20 years, the popular internal control framework of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) has been like a favorite tool in a craftsman’s shop. Its ...

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 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 ...

In its most recent guidance for compliance with Sarbanes-Oxley section 404 requirements for smaller entities, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) has provided ...

This policy establishes a framework for a system of internal controls and communicates the university’s internal control objectives. The university’s internal control program is a system of ...

As the business world focuses more on risk management, more people are turning to the frameworks developed by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). COSO is a ...

The Committee of Sponsoring Organizations of the Treadway Commission issued its long-awaited update to its Internal Control–Integrated Framework and related illustrative documents on Tuesday.

I am in a multipart series on the Framework for OFAC Compliance Commitments (Framework). Every compliance professional of any stripe needs to read, understand and implement some of the key concepts of ...

This post concludes my exploration of internal controls and how companies can demonstrate compliance with the internal controls requirement under the Foreign Corrupt Practices Act (FCPA) by adhering ...

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) recently updated the Internal Control-Integrated Framework. The goal is to provide greater clarity and guidance related to ...

In today’s complex corporate world, robust internal control frameworks are crucial for ensuring effective governance, risk management and operational efficiency. An internal control framework (ICF) ...

The Secretary-General has signed the first Statement on Internal Control for all operations of the Secretariat for 2020, marking an important milestone towards achieving greater accountability for ...