The Committee of Sponsoring Organizations of the Treadway Commission, also known as COSO, has added a supplement to its widely used Enterprise Risk Management Framework, including detailed examples of ...

米国のトレッドウェイ委員会組織委員会（COSO）が公表したエンタープライズ・リスクマネジメント（注1）のためのフレームワーク。従来のCOSOフレームワーク（内部統制フレームワーク）（注2）を補完的に拡張し、リスクの観点からマネジメントと内部統制 ...

「COSOフレームワーク」に関する情報が集まったページです。 ビジネスを取り巻く環境がかつてない速度と規模で変化を続ける中、いかにして企業は、従業員のコンプライアンス意識を醸成し、自社の競争力を高めていくべきでしょうか。企業 ...

The AICPA is suggesting changes to the proposed, updated internal control framework of the Committee of Sponsoring Organizations of the Treadway Commission (COSO). In a comment letter, the AICPA wrote ...

Every business, private and public, has a control structure. Internal controls — often called COSO after the Committee of Sponsoring Organizations that has set the standard for internal controls since ...

The Committee of Sponsoring Organizations of the Treadway Commission has initiated a project to review and update the COSO Internal Control - Integrated Framework. Processing Content The initiative is ...

Here is how organizations can implement the newly updated, principles-based internal control framework of the Committee of Sponsoring Organizations of the Treadway Commission (COSO), which was ...