JD Supra

COSO Week – Objective III: Control Objectives

COSO was adopted in 1992 as a framework for basis to design and then test the effectiveness of internal controls. In 2010, it was deemed necessary to update this framework, to provide a more ...
JD Supra

COSO Week – Objective I: Control Environment

COSO was adopted in 1992 as a framework for basis to design and then test the effectiveness of internal controls. In 2010, it was deemed necessary to update this framework, to provide a more ...
wichita

Your Role in Internal Control - Episode 5, Risk Assessment

We've been using a pyramid to illustrate the five interrelated components of internal control. At the pyramid's core is our second component, risk assessment—identifying and analyzing relevant threats ...
SUNY-ESF

Internal Control

The mission of the College of Environmental Science and Forestry is to advance knowledge and skills, while promoting the leadership necessary for the stewardship of both the natural and designed ...
The Wall Street Journal

New COSO Internal Control Framework Takes Effect

The new Internal Control—Integrated Framework of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) reached an important transition point this week. In May 2013 COSO issued ...