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.
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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. |
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What's New Guidance on Monitoring Internal Control Systems
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