In response to a confluence of regulatory statements and standard-setting activities, companies, audit committees, auditors and regulators have increased their focus on internal control over financial ...

The new Internal Control—Integrated Framework of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) reached an important transition point this week. In May 2013 COSO issued ...

Maintaining proper controls over information technology is a constant concern for businesses as they try to use technological advances to drive efficiency and growth. Principle 11 in the newly updated ...

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 COSO frameworks are documents that provide guidance on establishing internal controls and enterprise risk management (ERM) programs in organizations. Collectively, the frameworks are designed to ...

A control framework is a data structure that organizes and categorizes an organization’s internal controls, which are practices and procedures established to create business value and minimize risk.