The wait for the eagerly anticipated update of a popular framework for internal control is almost over. The board of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) has ...

COSO is updating the 20-year-old internal control framework to provide a fresh, modern approach with explicit advice and implementation guidance. The exposure draft of the proposed framework includes ...

The Committee of Sponsoring Organizations of the Treadway Commission, which provides guidance on internal control, enterprise risk management, and fraud deterrence, has issued a new article to help ...

The Committee of Sponsoring Organizations of the Treadway Commission issued its updated Internal Control Integrated Framework (Framework) and related illustrative documents on Tuesday.

Steinberg also led development of the COSO Enterprise Risk Management Integrated Framework, developed in 2004. This is a broader framework that incorporates concepts of the Internal Control ...