The commission responsible for the most widely used internal control framework has published a paper providing guidance for applying the framework to sustainability reporting. The Committee of ...

The move toward sustainability reporting has been taking hold across many companies, and recently released guidance can help accountants and auditors with establishing effective internal controls over ...

Audit experts at Compliance Week 2014 are warning companies to be careful not to rely too heavily on a gap analysis of internal control when implementing the new updated COSO Internal Control — ...

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 ...

Interested in writing for CW? Compliance Week accepts outside contributions from corporate chief compliance officers and other senior-level GRC practitioners. To learn more, contact the CW Editor.

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 ...

On March 30, 2023, the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”), an organization comprising five private-sector organizations with the goal of helping companies ...

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 ...

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 ...

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 ...

The AICPA A&A Focus webcast on June 4 explored standard-setting developments and emerging trends in governance and digital assets. Hosted by Bob Durak, CPA, CGMA, director of A&A Technical Services at ...