The Committee of Sponsoring Organizations of the Treadway Commission, also known as COSO, plans to release the updated version of its Internal Control–Integrated Framework in the first quarter of 2013 ...

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 ...

A decade ago, the compliance clock was ticking quickly as many U.S. public companies were aggressively documenting, testing and enhancing their internal controls over external financial reporting and ...