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) ...

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 ...

An important development in the internal control landscape was completed Tuesday with the release of an update to the integrated framework of the Committee of Sponsoring Organizations of the Treadway ...

The Committee of Sponsoring Organizations of the Treadway Commission, or COSO, is collaborating with Top 10 Firm Crowe LLP and CommonSpirit Health to issue new guidance for health care providers on ...

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, which provides guidance on internal control, enterprise risk management, and fraud deterrence, has issued a new article to help ...

With all of the media coverage on the Sarbanes-Oxley Act, small-business owners might think that implementing an internal control is more expensive and troublesome than it is worth. While a small ...

Integrating artificial intelligence (AI) into internal controls is pivotal in the ever-evolving corporate governance landscape. We have closely followed the discussion around this emerging trend and ...

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 ...