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

	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 EXPOSURE DRAFT: Guidance on Monitoring Internal Control Systems Exposure period to end August 15, 2008 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. COSO invites your comments on the three-volume exposure, including the Executive Summary, Main Guidance, and Application Techniques.