The Committee of Sponsoring Organizations of the Treadway Commission has released guidance outlining ways that organizations can achieve and maintain effective internal controls over generative AI.

In the age of Coronavirus, it could well be time to assess your internal controls beyond a gap analysis. Consider what COSO says about assessing compliance internal controls. In its Illustrative Guide ...

The Committee of Sponsoring Organizations of the Treadway Commission (COSO), today released a new publication, Achieving Effective Internal Control Over Generative AI (GenAI), offering organizations a ...

Just in time for the holiday reading list, COSO has published a draft of its updated internal control framework, calling on companies that rely on the widely accepted framework to consider how the ...

David Landsittel, the chairman of the Committee of Sponsoring Organizations of the Treadway Commission, or COSO, wants auditors to get ready for the expanded internal control framework that he ...

Fraud risk is one topic that typically finds its way onto the agendas of audit committees. In this article, accounting firm Deloitte advises that, with the current attention to ESG and in anticipation ...

COSO (The Committee of Sponsoring Organizations of the Treadway Commission) has released a study with supplemental guidance for organizations to achieve effective internal control over sustainability ...

With more than 3,000 filings collected through early April, three-fourths of publicly traded companies have disclosed that they have adopted the 2013 COSO internal control framework, with the rest ...

The AICPA A&A Focus webcast on June 4 explored standard-setting developments and emerging trends in governance and digital assets. Hosted by Bob Durak, CPA, CGMA, director of A&A Technical Services at ...