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 ...

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 ...

In today’s global trade environment, tariffs have become a company-wide concern—impacting legal, compliance, finance, and operations alike. This article introduces how the COSO Internal Control ...

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, ...

In today’s complex corporate world, robust internal control frameworks are crucial for ensuring effective governance, risk management and operational efficiency. An internal control framework (ICF) ...

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 ...

The Committee of Sponsoring Organizations of the Treadway Commission, also known as COSO, is working with the National Association of Corporate Directors on developing a corporate governance framework ...

The Committee of Sponsoring Organizations of the Treadway Commission is working with the National Association of Corporate Directors to develop a corporate governance framework that they hope will be ...

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 ...

SARBANES-OXLEY REQUIRES MANAGEMENT to include an assessment of internal controls over financial reporting, using a suitable framework, in the annual report. While a number of frameworks are available, ...

Board members around the world face a VUCA (volatile, uncertain, complex and ambiguous) business environment, particularly with the dawn of generative artificial intelligence; it is a moment that one ...