Fraud risk is one topic that typically finds its way onto the agendas of audit committees. In this article, accounting firm Deloitte advises that, with the current attention to ESG and in anticipation ...

COSO was adopted in 1992 as a framework for basis to design and then test the effectiveness of internal controls. In 2010, it was deemed necessary to update this framework, to provide a more ...

An exposure draft released Monday by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) seeks comments on an updated internal control framework designed to help organizations ...

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) created a framework for companies seeking to achieve effective internal control over sustainability reporting (ICSR). COSO’s ...

MONTVALE, N.J., March 30, 2023 /PRNewswire/ -- The Committee of Sponsoring Organizations of the Treadway Commission (COSO) today released a groundbreaking study with supplemental guidance for ...

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 ...

But Section 404 of the sweeping law - certifying the integrity of corporate internal controls - may be threatening the financial health of smaller public companies. And Auditing Standard No. 2 of the ...

COSO (The Committee of Sponsoring Organizations of the Treadway Commission) has released a study with supplemental guidance for organizations to achieve effective internal control over sustainability ...

NEW YORK and LONDON, April 6, 2023 /CSRwire/ - AccountAbility, the trusted global ESG consulting and standards firm with a close to three-decade history in helping leaders build better companies, ...