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 ...

The commission responsible for the most widely used internal control framework has published a paper providing guidance for applying the framework to sustainability reporting. The Committee of ...

This post concludes my exploration of internal controls and how companies can demonstrate compliance with the internal controls requirement under the Foreign Corrupt Practices Act (FCPA) by adhering ...

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 ...

The Committee of Sponsoring Organizations of the Treadway Commission’s internal control framework can help provide more assurance to investors about sustainability reporting by companies, according to ...

COSO has published the final version of its newly revised internal control framework, along with two additional resources, which should set public companies in motion to fully review their internal ...

Blockchain technology can be used to improve risk management and create better controls for organizations, according to a new paper released Tuesday by the Committee of Sponsoring Organizations of the ...

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) this week announced an Internal Control Certificate Program that offers financial professionals, including internal auditors ...

As the business world focuses more on risk management, more people are turning to the frameworks developed by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). COSO is a ...

Internal controls are processes and procedures implemented by a company to ensure accuracy, prevent fraud, and improve ...

"We are pleased to receive comment letters from so many organizations and professionals," said David Landsittel, Chairman of COSO. "We recognize there is a diversity of input and we need to fully ...