Despite calls for integration, the update to the COSO internal control framework will not include any effort to fold in the concepts of COSO’s Enterprise Risk Management framework. Marie Hollein, ...

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 ...

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 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 ...

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 ...

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.

The Committee of Sponsoring Organizations of the Treadway Commission has released a new paper examining how frameworks such as the ones it has issued for internal control and enterprise risk ...

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 ...