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.

As many of our readers are well aware, SEC reporting companies are required to maintain internal control over financial reporting to ensure accurate financial statements, and to evaluate the ...

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 ...

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 ...

Just in time for the holiday reading list, COSO has published a draft of its updated internal control framework, calling on companies that rely on the widely accepted framework to consider how the ...

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) ...

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 ...

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 ...