Exploring COSO's New Integrated Framework for Internal Control (Podcast)

Exploring COSO's New Integrated Framework for Internal Control (Podcast)

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) was established in 1985 to provide thought leadership through the development of frameworks and guidance on Enterprise Risk Management (ERM), internal control, and fraud deterrence. On May 14, 2013, COSO’s board issued an updated version of its “Internal Control – Integrated Framework,” originally published in 1992. The revision includes many important changes company executives need to understand.