The Committee of Sponsoring Organizations grew out of a private sector initiative known as the Treadway Commission in 1987. COSO was tasked to develop and explain an integrated framework for the ...
Recent regulatory enforcement actions have reinforced a shift toward process-level scrutiny, with the SEC repeatedly citing ineffective internal controls over ...
Successful companies spend a great deal of time and effort to create, distribute and manage company information. Through stringent business and ethical practices, company leaders ensure that internal ...