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 ...

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 ...

In its most recent guidance for compliance with Sarbanes-Oxley section 404 requirements for smaller entities, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) has provided ...

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

In today’s complex corporate world, robust internal control frameworks are crucial for ensuring effective governance, risk management and operational efficiency. An internal control framework (ICF) ...

Internal controls are the rules, mechanisms, and procedures a company implements to ensure the integrity of its financial and accounting information, promote accountability, and prevent and detect ...

With all of the media coverage on the Sarbanes-Oxley Act, small-business owners might think that implementing an internal control is more expensive and troublesome than it is worth. While a small ...

Fraud prevention is a critical issue for nonprofit organizations. Without the right safeguards, fraud can severely damage an organization’s reputation and financial health. Nonprofits, particularly ...

After several years of sluggish activity, the public markets are showing renewed momentum, from traditional initial public offerings (IPOs) to mergers with special purpose acquisition companies (SPAC) ...

In the age of Coronavirus, it could well be time to assess your internal controls beyond a gap analysis. Consider what COSO says about assessing compliance internal controls. In its Illustrative Guide ...

Internal controls are the security policies, procedures and tech that businesses and governments use to help prevent employee theft and financial error. Lack of ...