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- Home | COSO
COSO was organized in 1985 to sponsor the National Commission on Fraudulent Financial Reporting, an independent private-sector initiative that studied the causal factors that can lead to fraudulent financial reporting
- The COSO Internal Control Framework
The COSO framework was developed to help organizations design and implement a system of internal control, enterprise risk management, and fraud deterrence COSO stands for The Committee of Sponsoring Organizations of the Treadway Commission
- Committee of Sponsoring Organizations of the Treadway Commission
The Committee of Sponsoring Organizations of the Treadway Commission (COSO) is an organization that develops guidelines for businesses to evaluate internal controls, risk management, and fraud deterrence
- What are the COSO Frameworks? How are They Used? - TechTarget
Learn about the COSO frameworks for internal controls and enterprise risk management, including their components and how organizations use them for guidance
- Fundamentals of the COSO Framework - AuditBoard
This article will break down the five pillars and seventeen principles of the COSO framework as well as how implement and use it as a foundation for modern internal controls and fraud deterrence Overview of the COSO Framework
- COSO Framework: A Comprehensive Guide | SafetyCulture
The COSO (Committee of Sponsoring Organizations of the Treadway Commission) Framework is a structured approach for designing, implementing, and assessing organizational internal controls
- COSO Framework’s 17 Principles of Effective Internal Control
Originally released in 1992 by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and updated in 2013, the framework lists the following 17 principles that explicitly describe the elements of an effective system of internal controls:
- Internal Control | COSO
COSO developed the framework in response to senior executives’ need for effective ways to better control their enterprises and to help ensure that organizational objectives related to operations, reporting, and compliance are achieved
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