The Committee of Sponsoring Organizations of the Treadway Commission, also known as COSO, plans to release the updated version of its Internal Control–Integrated Framework in the first quarter of 2013 ...

In May 2013, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) released an updated version of its internal control framework (see my previous article “What CFOs Need To Know ...

For about 20 years, the popular internal control framework of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) has been like a favorite tool in a craftsman’s shop. Its ...

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) issued an exposure draft seeking comments on an updated internal control framework designed to help organizations perform ...

Dublin, May 29, 2025 (GLOBE NEWSWIRE) -- The "SOX & Internal Controls Update 2025" conference has been added to ResearchAndMarkets.com's offering. SOX and Internal Control best practices continue to ...

In Part I of this two-part post regarding a Board of Director’s Role in Foreign Corrupt Practices Act (FCPA) oversight from the internal controls perspective, I reviewed how a Board might have ...

The Committee of Sponsoring Organizations of the Treadway Commission has initiated a project to review and update the COSO Internal Control - Integrated Framework. The initiative is expected to make ...

The UK Government is considering whether to introduce something along the lines of SOX. Regardless of where we end up following the current consultation process, it will almost certainly not be the ...

Recently, the Committee of Sponsoring Organizations (COSO) released a long awaited exposure draft update to its Enterprise Risk Management (ERM) Framework. The original ERM Framework was issued in ...

Help is on the way for small businesses struggling to meet stringent requirements initiated by the Sarbanes-Oxley Act of 2002. The Committee of Sponsoring Organizations-at the request of the ...

The Securities and Exchange Commission voted on Tuesday to adopt another rule implementing the Sarbanes-Oxley reforms. The rule concerns management’s report on internal control over financial ...