Fraud risk is one topic that typically finds its way onto the agendas of audit committees. In this article, accounting firm Deloitte advises that, with the current attention to ESG and in anticipation ...

In the age of Coronavirus, it could well be time to assess your internal controls beyond a gap analysis. Consider what COSO says about assessing compliance internal controls. In its Illustrative Guide ...

The commission responsible for the most widely used internal control framework has published a paper providing guidance for applying the framework to sustainability reporting. The Committee of ...

An exposure draft released Monday by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) seeks comments on an updated internal control framework designed to help organizations ...

The Committee of Sponsoring Organizations of the Treadway Commission has released a new paper offering its views on how blockchain technology can be used with an organization’s internal controls over ...