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(the “ERM Framework”) has not been superseded by the 2013 Framework.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 offers guidance on internal controls over ESG reporting

The Committee of Sponsoring Organizations of the Treadway Commission released a study Thursday on how to apply its widely used internal control framework to sustainability reporting. Processing ...
The Wall Street Journal

COSO Releases Generative AI Internal Control Guidance

In February, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) released a new publication, “Achieving Effective Internal Control Over Generative AI,”* that builds on COSO’s ...