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 ...

In its most recent guidance for compliance with Sarbanes-Oxley section 404 requirements for smaller entities, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) has provided ...

Today many companies recognize the desirability as well as the requirement to have an effective system of internal control. Yet, designing and implementing a cost-effective system of internal control ...

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) defines internal control as a process, effected by an entity’s board of directors, management, and other personnel, designed ...

When was the last time you reviewed your company s retirement plan for compliance? The administration of a 401(k) plan is governed by complex rules that are frequently revised. Failure to comply with ...

In a compelling new study, Nigerian financial expert Rapuluchukwu Peter Igbojioyibo underscores the indispensable role of internal control systems in driving financial growth and organizational ...

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 ...