The COSO Enterprise Risk Management (ERM) Framework was released last week. It provides an excellent structure for compliance practitioners and businesses to think through the entire lifecycle of risk ...

The Committee of Sponsoring Organizations of the Treadway Commission issued its long-awaited update to its Internal Control–Integrated Framework and related illustrative documents on Tuesday.

Now that the December 15, 2014 COSO 2013 “deadline” is upon us and 2014 audits will start up soon, it’s time to update where you are in the transition process and reconsider why you should care. A ...

The Committee of Sponsoring Organizations of the Treadway Commission released a long-awaited update Wednesday to its ERM Framework: Enterprise Risk Management–Integrating with Strategy and Performance ...

Like a house built with a solid frame, internal controls are at the core of ensuring effective compliance and risk management. Two recent developments have spurred companies to review that system of ...

"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 ...

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 ...