Sponsoring organizations:

COSO

Comprising the professional associations listed above, the Committee of Sponsoring Organizations (COSO) is a voluntary private-sector organization. COSO is dedicated to guiding executive management and governance entities toward the establishment of more effective, efficient, and ethical business operations on a global basis. It sponsors and disseminates frameworks and guidance based on in-depth research, analysis, and best practices.

Welcome

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COSO is recognized the world over for providing guidance on critical aspects of organizational governance, business ethics, internal control, enterprise risk management, fraud, and financial reporting. We hope you find the information on this site to be helpful and we welcome your input on any COSO drafts exposed for comment.

What's New

New Thought Paper Links Strategy and ERM

COSO’s newest thought paper, Strengthening Enterprise Risk Management for Strategic Advantage, highlights how senior management can work with its board of directors to enhance risk oversight and strategic value. It builds upon a recently released COSO thought paper, Effective EnterpriseRisk Oversight: The Role of the Board of Directors (see below). Read the press release here. View the thought paper here.

COSO Releases Thought Paper on Risk Oversight

COSO has released a new thought paper, Effective Enterprise Risk Oversight: The Role of the Board of Directors. It is aimed at helping boards of directors strengthen their oversight of enterprise risks. Read the press release here. View the four-page paper here.

COSO Elects New Chairman

David L. Landsittel takes helm; Rittenberg named Chair Emeritus.
Read more.

Guidance on Monitoring Internal Control Systems

COSO is pleased to release the first volume of its monitoring guidance — the Introduction. This business guidance more fully develops the monitoring component of the Internal Control - Integrated Framework to assist companies in ensuring the effectiveness of their financial, operational, and compliance-related internal controls.

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