The COSO Board is made 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. 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 recently retired from Georgia-Pacific, LLC, a privately owned forest and consumer products company based in Atlanta, Ga., USA, where he served as its Chief Risk Officer and Chief Audit Executive.
Paul J. Sobel’s Bio
Douglas F. Prawitt, Ph.D., CPA
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.”
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.
Robert D. Dohrer, CPA, CGMA
Robert D. Dohrer is the Chief Auditor at the American Institute of Certified Public Accountants. Bob serves as an expert on U.S. and international auditing and attestation standards and leads Professional Standards teams in the delivery of high-quality, innovative audit, attest, quality control, review, compilation and preparation standards. Bob provides strategic direction to the Auditing Standards Board (ASB) and the Accounting and Review Services Committee (ARSC), in partnership with their chairs. He works with the ASB in identifying and developing new, innovative and transformational auditing standards that encourage the use of technology in the financial statement audit and in visioning how the audit might change as technology advances. Prior to joining the AICPA in October 2018, Bob was RSM International Limited’s Global Leader - Quality & Risk, based primarily in RSM’s Executive Office in London. Bob had overall responsibility for the global network’s audit and other attest services policies, procedures, and guidance. Prior to joining the RSM Executive Office in March 2012, Bob served as the RSM U.S. LLP’s (formerly McGladrey) Director of Assurance Services and International Assurance Services Practice Leader and served a broad range of clients. Bob has 29 years of experience in public accounting, all with RSM and McGladrey.
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 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.
Jeffrey C. Thomson, CMA, CSCA, CAE
Jeffrey C. Thomson, CMA, CSCA, CAE, is president and CEO of IMA® (Institute of Management Accountants). Since assuming this position in 2008, Jeff has led the development of a strategy resulting in IMA becoming one of the fastest-growing accounting associations in the world. Previously, as IMA’s vice president of research, Jeff conducted research studies, authored numerous articles and a book, delivered dozens of presentations, and provided testimony to the U.S. Congress in the areas of risk management, internal controls, and corporate governance. Prior to joining IMA, Jeff worked at AT&T for more than two decades, serving in various financial, strategic, and operational roles. One of those roles was strategic CFO for an $18 billion business unit. Jeff served as a COSO board member from 2006 through 2011, when COSO experienced growth in influential thought leader pieces and launched the internal controls refresh initiative. He returned to the COSO board in 2018 for a four-year term. Jeff has been honored by
Accounting Today as among the “Top 100 Most Influential People” and was selected by Trust Across America as among the “Top 100 Thought Leaders in Trustworthy Business Behavior.” He also was honored with the organization’s Lifetime Achievement Award. The
Accountant/International Accounting Bulletin recognized Jeff in its “Global Accountancy Power 50” list of leading influencers.
IMA® (Institute of Management Accountants), named 2017 Professional Body of the Year by
The Accountant/International Accounting Bulletin, 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 100,000 members in 140 countries and 300 professional and student chapters.
Patricia K. Miller, CIA, QIAL, CRMA
Patricia K. Miller is a former Global Chair of The Institute of Internal Auditors (IIA) and currently owns PKMiller Risk Consulting, LLC. She has spent more than three decades in the profession, including 14 years with Deloitte, a multinational professional services firm. Miller served as a lead risk services partner in the United States, advising some of the firm’s most significant technology and consumer business clients. During her Deloitte tenure, Miller was elected to the global board of directors of The IIA. Miller served on the executive committee for seven years and was 2008–09 global chair. A longtime IIA volunteer, she also served on several task forces and international committees, including as chairman of the International Internal Audit Standards Board. Miller is the recipient of several prestigious awards, all in recognition of her achievements in and contributions to the internal audit profession. She co-authored several research projects for The IIA’s Internal Audit Foundation, including the highly acclaimed book,
The Politics of Internal Auditing, and has written for Internal Auditor magazine. A frequent speaker and trainer, locally and globally, Miller is currently a facilitator for The IIA Vision University’s training for chief audit executives.
The Institute of Internal Auditors (IIA) is the internal audit profession’s mostly widely recognized advocate, educator, and provider of standards, guidance, and certifications. Established in 1941, The IIA today serves more than 200,000 members from more than 190 countries and territories. The association’s global headquarters are in Lake Mary, Fla., USA.