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 fundamental principles of internal control apply to large and small businesses alike. Every business requires some type of system of control measures as a means to protect assets and ensure that ...

For about 20 years, the popular internal control framework of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) has been like a favorite tool in a craftsman’s shop. Its ...

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) defines internal control as a process, effected by an entity’s board of directors, management, and other personnel, designed ...

As the business world focuses more on risk management, more people are turning to the frameworks developed by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). COSO is a ...

Internal controls are business processes that provide reasonable assurance regarding several key business objectives: that the business is operating efficiently, that reporting is reliable and that ...

Directors are the custodians of a corporate entity. They are under fiduciary responsibility to operate business under a system of governance and controls, which reinforces stakeholders' trust and ...