An exposure draft released Monday by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) seeks comments on an updated internal control framework designed to help organizations ...

Internal controls are the rules, mechanisms, and procedures a company implements to ensure the integrity of its financial and accounting information, promote accountability, and prevent and detect ...

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 ...

The Committee of Sponsoring Organizations of the Treadway Commission published a framework for imposing internal controls over robotic process automation. Processing Content COSO is jointly sponsored ...

Day in day out we hear of cases of individuals being indicted and funds missing within organisations. But who are the guardians of integrity and accountability. May is International Internal Audit ...