COSO 2.0: Same Same but Different
Image: After 18 months of forewarning, the new COSO framework for internal control went into effect last week—and despite all the promises that COSO 2.0 isn’t substantively different than the old framework companies have used for a decade to manage SOX compliance, in reality, Compliance Week Editor Matt Kelly writes, ...
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COSO Implementation Gets Gritty
Whether you adopted the new COSO framework for internal control last year or stalled into 2015, a chorus of voices say now is the time for implementation (or even polishing last year’s implementation) once and for all. “This year is the time to adopt,” says KPMG partner David Middendorf. Inside, ...
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Tariff risk has probably rarely featured on many companies’ risk registers in recent years, but it now likely sits high on the agenda because of President Donald Trump’s tariff focus.