The Committee of Sponsoring Organizations of the Treadway Commission (COSO) is an organization dedicated to providing thought leadership and guidance on internal control, enterprise risk management and fraud deterrence.
COSO Article Discusses Transition to 2013 Internal Control — Integrated Framework for Sarbanes-Oxley Section 404 Compliance
COSO - 6/06/2013
COSO has issued an article aimed at assisting public companies comply with Section 404 of the U.S. Sarbanes-Oxley Act of 2002. The article outlines an example of one approach to transitioning to COSO's 2013 Internal Control–Integrated Framework (Framework) from the original framework published in 1992.
COSO Issues Updated Internal Control-Integrated Framework and Related Illustrative Documents
COSO - 5/14/2013
COSO published its updated Internal Control–Integrated Framework (Framework) and related illustrative documents. Authored by PwC under the direction of the COSO Board, the updated Framework is expected to help organizations design and implement internal control in light of many changes in business and operating environments since the issuance of the original Framework, broaden the application of internal control in addressing operations and reporting objectives, and clarify the requirements for determining what constitutes effective internal control.
Dataline: COSO issues the updated Internal Control-Integrated Framework and related illustrative documents
PwC - 5/14/13
On May 14, 2013, COSO published an updated Internal Control-Integrated Framework and related illustrative documents. This Dataline highlights noteworthy updates to the Framework, summarizes the purpose of the illustrative documents, and highlights key considerations for clients.
10Minutes on why the COSO Update deserves your attention
PwC - 5/14/13
COSO has published a PwC-authored update to its framework, the first in over 20 years, which gives you an opportunity to refresh your controls for today's environment.