Imagine, for example, that a CFO at a manufacturing company was using the COSO framework to ensure the effectiveness of its system of internal control. The CFO (or the controller or internal auditor) ...

Audit COSO Releases Updated Internal Control Framework May 14, 2013, 10:44 a.m. EDT 3 Min Read ...

The Committee of Sponsoring Organizations of the Treadway Commission, also known as COSO, has added a supplement to its widely used Enterprise Risk Management Framework, including detailed examples of ...

The internal control framework will be reviewed and updated continuously. Each year’s Statement on Internal Control will reflect on the specific areas that are identified as opportunities for ...