January is named for the two-headed Roman god, Janus, who looks to the future and the past. I thought this visual concept was an appropriate introduction for the subject of COSO, internal controls, and Foreign Corrupt Practices Act enforcement going forward.

Thomas Fox has practiced law for over 40 years. Tom writes the daily award-winning blog, the FCPA Compliance and Ethics blog and founded the Compliance Podcast Network. Tom leads the discussion on AI in...