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Two big holdouts still follow 1992 COSO framework

A handful of holdouts are still disclosing they comply with SOX internal control reporting requirements by following a defunct COSO framework.

PARTNER CONTENT

Creating a Credible & Defensible Program

The cornerstones for third-party oversight are due diligence and monitoring — but building those concepts into a credible compliance program requires a multi-pronged effort; one that aligns an organization’s people, processes, and technology to prevent and detect violations.