The Wall Street Journal

COSO Enhances Its Internal Control—Integrated Framework

(the “ERM Framework”) has not been superseded by the 2013 Framework. While the ERM Framework and the 2013 Framework are intended to have different focuses, the two frameworks are designed to ...
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

Internal Control Guidance: Not Just a Small Matter

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 Wall Street Journal

New COSO Internal Control Framework Takes Effect

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 ...