In May 2025, the Committee of Sponsoring Organizations of the Treadway Commission (COSO), in collaboration with the National Association of Corporate Directors (NACD), released a public exposure draft ...

The Committee of Sponsoring Organizations of the Treadway Commission’s publication relies on its proven internal control framework to help companies manage AI-related risks.

This post continues my exploration of internal controls and how companies can demonstrate compliance with the internal controls requirement under the Foreign Corrupt Practices Act (FCPA) by adherence ...

After three years in development, the Committee of Sponsoring Organizations of the Treadway Commission has released its finalized Enterprise Risk Management Integrated Framework. Processing Content ...

Just in time for the holiday reading list, COSO has published a draft of its updated internal control framework, calling on companies that rely on the widely accepted framework to consider how the ...

If the Committee of Sponsoring Organizations of the Treadway Commission has succeeded in doing what it set out to do, small public companies may soon have an easier time of documenting their internal ...

NEW YORK, May 27, 2025 /PRNewswire/ -- The Committee of Sponsoring Organizations of the Treadway Commission (COSO), in collaboration with the National Association of Corporate Directors (NACD), has ...