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risk management (ERM) process with the current business environment and their strategic goals, according to new guidance issued today from the Committee of Sponsoring Organizations of the Treadway Commission (COSO). The guidance highlights many of the COSO ERM risk principles and how they relate to an agile business environment, and numerous ways are identified that show how the COSO ERM principles link to agile approaches

Guidance Fraud Deterrence Guide Summary Enterprise Risk Management Guide Summary ERM Guidance Documents ALTERNATIVE DATA: THE COSO PERSPECTIVE (2024) PDF File (PORTUGUESE) REALIZE THE FULL POTENTIAL OF ARTIFICIAL RISK MANAGEMENT FOR CLOUD COMPUTING (2021) PDF File REALIZE THE FULL POTENTIAL OF ARTIFICIAL INTELLIGENCE (2021) PDF File (JAPANESE) ENTERPRISE RISK MANAGEMENT FOR CLOUD COMPUTING (2021) PDF File (JAPANESE) PDF File ACHIEVING EFFECTIVE INTERNAL CONTROL OVER SUSTAINABILITY REPORTING (ICSR) PDF File (SPANISH) COSO

Guidance Fraud Deterrence The Fraud Risk Management Guide, originally published in 2016, was intended to be supportive of and consistent with the COSO 2013 IC Framework and to serve as guidance for organizations Relationships among COSO’s two frameworks and fraud risk management - Explains how the COSO 2013 Internal Control — Integrated Framework, the COSO 2017 Enterprise Risk Management — Integrating with Strategy There is no ‘one size fits all approach’ to managing fraud risk, but by applying the guidance in the

of Internal Auditors (IIA) , and the National Association of Accountants , now known as Institute of Management COSO’s goal is to provide thought leadership dealing with three interrelated subjects: Enterprise Risk Management (ERM), Internal Control, Fraud Deterrence and Governance. Larry Rittenberg COSO is deeply saddened by the recent passing of Dr. Larry Rittenberg, a former COSO Board member and Chair.

Guidance Internal Control - Integrated Framework Effective internal controls are good for business. In 2023 COSO issued supplemental guidance for organizations to achieve effective internal control over New ICSR Guidance COSO - ICSR Report Appointment of Sub-Committees/Task Forces The 2013 Framework is risk management purposes. with Crowe LLP and CommonSpirit Health, has published new guidance: “2013 COSO Integrated Framework:

Fraud Risk Management Certificate Program COSO Fraud Risk Management Certificate Program In 2025, The of Certified Fraud Examiners (ACFE), is pleased to introduce the COSO Fraud Risk Management Certificate The COSO Fraud Risk Management Certificate equips participants with the skills needed to implement a robust fraud risk management framework based on COSO principles. Upon successful completion, participants will earn an official COSO Fraud Risk Guide Certificate and

Achieving Effective Internal Control Over Generative AI COSO Releases Practical Roadmap for Managing Generative AI Risks and Controls New publication translates COSO’s Internal Control–Integrated Framework into practical, audit‑ready guidance for governing GenAI The Committee of Sponsoring Organizations of Over Generative AI (GenAI) , offering organizations a practical, COSO‑aligned approach to managing the risks and opportunities introduced by rapidly advancing generative AI technologies.

the areas of internal control, enterprise risk management, governance, and fraud deterrence. The Institute of Internal Auditors (IIA), a sponsoring organization of COSO, is managing the application in internal controls, enterprise risk management, governance, and fraud deterrence, leadership skills management and corporate governance,” says Jeff Thomson, COSO Lead Director and CEO of the Institute of Management Accountants.

IC Certificate Program COSO Internal Control Certificate Program The Committee of Sponsoring Organizations of the Treadway Commission (COSO) Internal Control—Integrated Framework, originally issued in 1992 and refreshed in 2013 (ICIF-2013 or Framework), launched a COSO Internal Control Certificate. Institute of Internal Auditors (IIA), The Financial Executives International (FEI), and The Institute of Management Upon successful completion and passing an online exam, candidates will receive an official COSO IC Framework

Request for Proposal - Corporate Governance Framework COSO and NACD Issue Request for Proposal to Develop Corporate Governance Framework and Application Guidance The Committee of Sponsoring Organizations of the Treadway Commission (COSO ), in collaboration with the National Association of Corporate Directors (NACD ), has issued a Request for Proposal (RFP) to develop a Corporate Governance Framework (CGF).

New Board Chair COSO Names New Board Chair Ms. Lucia M. Wind to Succeed Paul J. ORLANDO, December 15, 2022 – The Committee of Sponsoring Organizations of the Treadway Commission (COSO The Chair is responsible for leading COSO in fulfilling its mission of providing thought leadership in the areas of internal control, enterprise risk management, governance, and fraud deterrence. Sobel, the current COSO chairman, plans to step down after admirably serving in that capacity since 2018

Blockchain and Internal Control Blockchain and Internal Control: The COSO Perspective COSO releases a new paper, sponsored by Deloitte, providing perspectives for using the COSO Internal Control – Integrated Framework (2013) to evaluate risks related to the use of blockchain in the context of financial reporting and to design and implement controls to address such risks. It is intended to help inform decisions regarding oversight, risks, and internal control over financial