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 ...

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 ...

The Committee of Sponsoring Organizations of the Treadway Commission is working with the National Association of Corporate Directors to develop a corporate governance framework that they hope will be ...

The internal control framework that was unveiled last year by the Committee of Sponsoring Organizations of the Treadway Commission, also known as COSO, will take some time to adjust to, but the ...

Cybersecurity is a constant source of concern for businesses as high-profile breaches make headlines almost daily. Nation states, organized crime, hacktivists, and even terrorists have demonstrated ...

A new guide released by ISACA shows how the latest versions of the COSO Internal Control - Integrated Framework and COBIT relate and helps professionals who use both frameworks to create business ...

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 ...