Accounting Today

COSO supplements ERM Framework with industry examples

The Committee of Sponsoring Organizations of the Treadway Commission, also known as COSO, has added a supplement to its widely used Enterprise Risk Management Framework, including detailed examples of ...
JournalofAccountancy

Applying the principles: COSO proposal relates framework to external financial reporting

News reports show the frightening weather satellite images of a hurricane that is causing concern for leaders of an automobile manufacturing plant. The storm’s possible effects on the supply chain ...
JournalofAccountancy

AICPA seeks some changes to COSO’s updated framework proposal

The AICPA is suggesting changes to the proposed, updated internal control framework of the Committee of Sponsoring Organizations of the Treadway Commission (COSO). In a comment letter, the AICPA wrote ...
Accounting Today

COSO Explains Transition to New Internal Control Framework

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 ...
CSOonline

COSO for CSOs: An interview with the internal control and ERM frameworks’ co-author

As the business world focuses more on risk management, more people are turning to the frameworks developed by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). COSO is a ...
Risk

In defence of Coso

Operational risk management is an old discipline that has gained fresh impetus from Basel II. To advance it further as a recognised and respected risk management discipline requires: • A framework for ...