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 ...

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 ...

Good governance is a key pillar of sustainable development, especially for developing nations like Bangladesh. In recent years, the Government of Bangladesh has undertaken significant reforms to ...

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 ...

Almost three-fourths of the U.S. stock-listed companies that have filed 10Ks with the U.S. Securities and Exchange Commission since Dec. 15, 2014 have transitioned to using the updated COSO 2013 ...

Operational risk management is an old discipline that has gained fresh impetus from Basel II. To advance it further as a recognised and respected risk management discipline requires: • A framework for ...

NEW YORK, Jan. 31, 2024 /PRNewswire/ -- The Committee of Sponsoring Organizations of the Treadway Commission (COSO), in collaboration with the National Association of Corporate Directors (NACD), has ...