JD Supra

COSO and Internal Controls, Part II

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 ...
JD Supra

A Principles-Based Model for Modern Governance: COSO and NACD’s Proposed Corporate Governance Framework

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 ...
JournalofAccountancy

Applying the principles: COSO proposal relates framework to external financial reporting

News reports show the frightening weather satellite images of a hurricane that is causing concern for leaders of an automobile manufacturing plant. The storm’s possible effects on the supply chain ...
JournalofAccountancy

How to apply COSO’s ERM framework to compliance risk management

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) has published new guidance on how to apply the COSO enterprise risk management framework to effectively manage and mitigate ...
CSOonline

COSO for CSOs: An interview with the internal control and ERM frameworks’ co-author

As the business world focuses more on risk management, more people are turning to the frameworks developed by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). COSO is a ...
CSOonline

Aligning cybersecurity strategy and performance with updated COSO ERM guidance

Recently released COSO-ERM framework provides guidance to enable cyber and information security professionals to communicate risks and threats in language that stakeholders can understand and take ...