Despite calls for integration, the update to the COSO internal control framework will not include any effort to fold in the concepts of COSO’s Enterprise Risk Management framework. Marie Hollein, ...

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 ...

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COSO (The Committee of Sponsoring Organizations of the Treadway Commission) has released a study with supplemental guidance for organizations to achieve effective internal control over sustainability ...

The Committee of Sponsoring Organizations of the Treadway Commission has released a new paper examining how frameworks such as the ones it has issued for internal control and enterprise risk ...

David Landsittel, the chairman of the Committee of Sponsoring Organizations of the Treadway Commission, or COSO, wants auditors to get ready for the expanded internal control framework that he ...