The framework used by many public companies to measure internal controls over financial reporting is sunsetting. As of December 15, 2014, the Internal Control – Integrated Framework originally ...

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 ...

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 ...

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) ...

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 ...

The Committee of Sponsoring Organizations of the Treadway Commission, or COSO, is collaborating with Top 10 Firm Crowe LLP and CommonSpirit Health to issue new guidance for health care providers on ...

The Secretary-General has signed the first Statement on Internal Control for all operations of the Secretariat for 2020, marking an important milestone towards achieving greater accountability for ...

With no explicit regulatory mandate to adopt the recently revised internal control framework by the end of 2014, companies sweating the sunset of the old framework are starting to ask: “Can we take ...

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 ...