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 ...

(the “ERM Framework”) has not been superseded by the 2013 Framework. While the ERM Framework and the 2013 Framework are intended to have different focuses, the two frameworks are designed to ...

In the age of Coronavirus, it could well be time to assess your internal controls beyond a gap analysis. Consider what COSO says about assessing compliance internal controls. In its Illustrative Guide ...

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 ...

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 ...

Internal controls are the rules, mechanisms, and procedures a company implements to ensure the integrity of its financial and accounting information, promote accountability, and prevent and detect ...

The Committee of Sponsoring Organizations of the Treadway Commission released a study Thursday on how to apply its widely used internal control framework to sustainability reporting. Processing ...

The Committee of Sponsoring Organizations of the Treadway Commission published a framework for imposing internal controls over robotic process automation. Processing Content COSO is jointly sponsored ...

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 ...