On March 30, 2023, the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”), an organization comprising five private-sector organizations with the goal of helping companies ...

The Committee of Sponsoring Organizations of the Treadway Commission, also known as COSO, is working with the National Association of Corporate Directors on developing a corporate governance framework ...

The move toward sustainability reporting has been taking hold across many companies, and recently released guidance can help accountants and auditors with establishing effective internal controls over ...

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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 ...

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 ...

Companies looking to manage risks related to generative artificial intelligence (AI) can now turn to guidance built on a widely used framework of internal controls. The Committee of Sponsoring ...

Audit experts at Compliance Week 2014 are warning companies to be careful not to rely too heavily on a gap analysis of internal control when implementing the new updated COSO Internal Control — ...

The AICPA A&A Focus webcast on June 4 explored standard-setting developments and emerging trends in governance and digital assets. Hosted by Bob Durak, CPA, CGMA, director of A&A Technical Services at ...