The AICPA is suggesting changes to the proposed, updated internal control framework of the Committee of Sponsoring Organizations of the Treadway Commission (COSO). In a comment letter, the AICPA wrote ...

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 ...

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 ...

The Committee of Sponsoring Organizations of the Treadway Commission has released for public comment an updated version of its internal control framework in response to changes in the business ...

COSO was adopted in 1992 as a framework for basis to design and then test the effectiveness of internal controls. In 2010, it was deemed necessary to update this framework, to provide a more ...

The COSO 2013 Internal Controls Framework defines internal controls, from bottom to top, with the following Objectives: a) Control Environment, b) Risk Assessment, c) Control Activities, d) ...

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