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 ...

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 prevention is a critical issue for nonprofit organizations. Without the right safeguards, fraud can severely damage an organization’s reputation and financial health. Nonprofits, particularly ...

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 ...

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 Committee of Sponsoring Organizations of the Treadway Commission published a framework for imposing internal controls over robotic process automation. Processing Content COSO is jointly sponsored ...

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) ...

The Committee of Sponsoring Organizations of the Treadway Commission and the National Association of Corporate Directors have released an exposure draft of their Corporate Governance Framework and are ...