All COSO 2013 Internal Controls Framework articles

  • Blog

    SEC settles with 4 companies over prolonged control lapses


    Apparently thumbing their noses at internal control requirements, four public companies have now settled charges with the SEC over prolonged failures to maintain ICFR.

  • Blog

    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.

  • Blog

    The board's role in internal controls


    Internal controls for a board or board compliance committee should be broken down into five concepts, says The Man From FCPA.

  • Blog

    Mapping your internal compliance controls


    By mapping out the internal controls your company has in place to the indicia of the FCPA Enforcement Guidance’s Ten Hallmarks of an Effective Compliance Program and the 2013 COSO Internal Controls Framework, your company can ascertain what it has and what needs to be implemented.