Smart Business Magazine

How to prepare for implementation of the 2013 COSO internal framework

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) recently updated the Internal Control-Integrated Framework. The goal is to provide greater clarity and guidance related to ...
JournalofAccountancy

Applying the principles: COSO proposal relates framework to external financial reporting

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 ...
JD Supra

Thomas Fox - Compliance Evangelist

The COSO Enterprise Risk Management (ERM) Framework was released last week. It provides an excellent structure for compliance practitioners and businesses to think through the entire lifecycle of risk ...
Compliance Week

COSO Framework Has Applications Beyond Financial Reporting

Companies are preparing for the year-end audit and are still putting the finishing touches on their adoption of a new framework for internal controls over financial reporting. That work could have ...
JournalofAccountancy

Viewing cybersecurity through a COSO lens

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 ...
Yahoo Finance

COSO and NACD Seek Public Comment on New Corporate Governance Framework

NEW YORK, May 27, 2025 /PRNewswire/ -- The Committee of Sponsoring Organizations of the Treadway Commission (COSO), in collaboration with the National Association of Corporate Directors (NACD), has ...
Accounting Today

Companies Need to Adjust to New COSO Framework

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 ...
JD Supra

A Principles-Based Model for Modern Governance: COSO and NACD’s Proposed Corporate Governance Framework

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 ...
Wall Street Journal

The Morning Risk Report: Companies Adopting Updated COSO Framework

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 ...
Accounting Today

COSO teams with NACD on governance framework

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 ...
CSOonline

COSO for CSOs: An interview with the internal control and ERM frameworks’ co-author

As the business world focuses more on risk management, more people are turning to the frameworks developed by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). COSO is a ...