COSO Board of Directors

​​​​​​​​​​​​​​​The ​​COSO Board is mad​e up of representatives from each of the five sponsoring organizations, plus a chair who is elected by the five sponsoring organizations' board representatives.

Chairman Paul J. Sobel

Paul J. SobelPaul J. Sobel, CIA, QIAL, CRMA, was unanimously elected by COSO’s Board of Directors to serve a three-year term as COSO’s Chair beginning Feb. 1, 2018. Sobel is widely recognized as a leading expert on governance, enterprise risk management, compliance, and internal control, and was a key member of the Advisory Council that provided input for the 2017 update to COSO’s ERM Framework, Enterprise Risk Management—Integrating with Strategy and Performance.

He is a sought-after speaker and a prolific author. Sobel wrote “Managing Risks in Uncertain Times: Leveraging COSO’S New ERM Framework;” “Auditor’s Risk Management Guide: Integrating Auditing and ERM;” and “Enterprise Risk Management: Achieving and Sustaining Success.”

Sobel is Vice President and Chief Audit Executive for Georgia-Pacific, LLC, a privately owned forest and consumer products company based in Atlanta, Ga., USA.​

Paul J. Sobel’s Bio​​


Douglas F. Prawitt, Ph.D., CPA

Doug Prawitt Douglas F. Prawitt represents the AAA on the COSO Board. He is the LeRay McAllister/Deloitte Foundation Distinguished Professor of Accountancy at Brigham Young University, where he teaches courses on financial statement auditing and professional judgment. Doug’s widely recognized research and writing has been published in premier academic journals and in the leading accounting practitioner journals in his field. He is a co-author of several books, including two leading financial statement auditing textbooks and a book on the SEC’s role in corporate governance. He previously served on COSO task forces relating to internal control in smaller public companies and enterprise risk management. More recently, he served as a member of the AICPA Auditing Standards Board. Doug has served as an expert witness and has consulted extensively with a variety of accounting firms and other enterprises, large and small. Doug is a recipient of the AAA’s “Outstanding Accounting Educator Award.”

The American Accounting Association (the AAA) promotes worldwide excellence in accounting education, research, and practice. Founded in 1916, the AAA is a voluntary organization of persons interested in accounting education and research. The mission of the AAA is to foster worldwide excellence in the creation, dissemination, and application of accounting knowledge and skills. Membership currently exceeds 8,000 academics and practitioners from around the world.


Charles Landes, CPA

Chuck LandesCharles E. Landes (Chuck) is Vice President Professional Standards and Services Group for the AICPA. In this capacity, Chuck directs the technical activities of the AICPA’s Audit and Attest Standards Team, which is responsible for the technical activities of the Auditing Standards Board (ASB) and the Accounting and Review Services Committee (ARSC). He is also responsible for overseeing the activities of the AICPA’s Accounting Standards team and Hotline team. Prior to joining the AICPA in October 2000, Chuck served as partner in charge of the accounting and auditing practice of Barnes, Dennig & Co., a large local firm located in Cincinnati, Ohio. He began his public accounting experience with Ernst & Whinney (now known as Ernst & Young) and was also a member of KMG Main Hurdman.

The American Institute of Certified Public Accountants (AICPA) is the national professional organization for all Certified Public Accountants. Its mission is to provide members with the resources, information, and leadership that enable them to provide valuable services in the highest professional manner to benefit the public as well as employers and clients.


Daniel C. Murdock

Daniel C. Murdock

Daniel C. Murdock serves as Senior Vice President, Chief Accounting Officer and Controller of Comcast Corporation. In this role, he leads the company’s external financial reporting, corporate accounting, and corporate internal controls functions.

Since joining Comcast in 2015, Dan served as Vice President and Corporate Controller where he oversaw accounting policies and procedures, reporting controls, and Sarbanes-Oxley compliance. Prior to Comcast, he was with the U.S. Securities and Exchange Commission where he served as the Deputy Chief Accountant in the agency’s Office of the Chief Accountant since 2013. Before that, he was Deloitte & Touche’s Audit/Industry Professional Practice Director for media and entertainment.

Dan earned a BS in accounting from the University of South Florida. He is a certified public accountant and is a member of the American Institute of Certified Public Accountants.​

Financial Executives​ International (FEI), founded in 1931, provides exclusive peer networking for chief financial officers, controllers, treasurers, tax executives and finance and accounting professors in academia. FEI is the leading advocate for the views of corporate financial management and enhances member professional development through peer networking, career planning services, conferences, publications, and special reports and research. Our 15,000 members participate in the activities of 85 chapters, 74 in the U.S. and 11 in Canada.


Sandra Richtermeyer, PhD., CMA, CPA

Sandy RichtermeyerSandra B. Richtermeyer represents the IMA on the COSO Board. She is the 2011-2012 IMA Chair Emeritus and served as IMA Chair in 2010-2011. She is also Professor and Chair of the Department of Accountancy and Business Law at Xavier University. In addition to her academic background, she worked as a CPA for many years in Denver, Colorado with a focus on compliance, assurance and systems implementation and design. She works actively with a variety of professional organizations and is a frequent speaker on topics such as financial leadership, governance, technology integration performance measurement. Her research and teaching interests are in the areas of enterprise systems, corporate governance, managerial and nonprofit accounting. She has authored many articles in both academic and practitioner publications and has over 20 years of experience on boards and technical committees.

IMA® (Institute of Management Accountants), the association of accountants and financial professionals in business, is one of the largest and most respected associations focused exclusively on advancing the management accounting profession. Globally, IMA supports the profession through research, the CMA® (Certified Management Accountant) program, continuing education, networking and advocacy of the highest ethical business practices. IMA has a global network of more than 70,000 members in 140 countries and 300 professional and student chapters. Headquartered in Montvale, N.J., USA, IMA provides localized services through its four global regions: The Americas, Asia/Pacific, Europe, and Middle East/Africa.


Richard F. Chambers, CIA, QIAL, CGAP, CCSA, CRMA

Richard ChambersRichard Chambers is president and CEO of The Institute of Internal Auditors (IIA). He took the helm of The IIA in January 2009 and brings nearly four decades of internal audit, accounting, and financial management leadership to this position. His career history includes work in both the private and public sector, including a position with the U.S. Government Accountability Office and chief audit executive (CAE) positions at three of the U.S. Government’s largest organizations. Following his government career, Chambers worked with The IIA as vice president of The Learning Center and executive director of The IIA Research Foundation (IIARF). In 2004, Chambers joined PricewaterhouseCoopers, where he most recently served as national practice leader in Internal Audit Advisory Services.

The Instit​ute of Internal Auditors (IIA) is the internal audit profession’s most widely recognized advocate, educator, and provider of standards, guidance, and certifications. Established in 1941, The IIA today serves more than 190,000 members from more than 170 countries and territories. The association’s global headquarters are in Lake Mary, Fla.​

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