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 ...

A continually evolving risk landscape and a new era in digital technology are bringing risk and compliance leaders to an inflection point. Historic approaches to risk and controls are not often well ...

In the age of Coronavirus, it could well be time to assess your internal controls beyond a gap analysis. Consider what COSO says about assessing compliance internal controls. In its Illustrative Guide ...

I am in a multipart series on the Framework for OFAC Compliance Commitments (Framework). Every compliance professional of any stripe needs to read, understand and implement some of the key concepts of ...

Internal controls are the rules, mechanisms, and procedures a company implements to ensure the integrity of its financial and accounting information, promote accountability, and prevent and detect ...

The Committee of Sponsoring Organizations of the Treadway Commission published a framework for imposing internal controls over robotic process automation. Processing Content COSO is jointly sponsored ...

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 Secretary-General has signed the first Statement on Internal Control for all operations of the Secretariat for 2020, marking an important milestone towards achieving greater accountability for ...

The commission responsible for the most widely used internal control framework has published a paper providing guidance for applying the framework to sustainability reporting. The Committee of ...

THE ASSESSMENT OF COMPANY-LEVEL CONTROLS is a critical part of complying with section 404 of Sarbanes-Oxley. The PCAOB says public companies must assess the design and operating effectiveness of these ...