The Committee of Sponsoring Organizations grew out of a private sector initiative known as the Treadway Commission in 1987. COSO was tasked to develop and explain an integrated framework for the ...
In its most recent guidance for compliance with Sarbanes-Oxley section 404 requirements for smaller entities, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) has provided ...
Are you an auditor engaged to audit an entity that is less complex? If so, you may wonder why you spend time on the audit evaluating internal control. This may seem like an exercise that is much more ...
Corporate scandals of the early 2000's brought about sweeping corporate financial reform in the form of the Sarbanes-Oxley Act. It stipulated that top management of a corporation bore legal ...
NEW HAVEN -- To avoid financial problems, municipalities must have solid internal controls and external oversight, Mike Walsh, former president of the Connecticut Government Finance Officers ...