All COSO Framework articles
Courtesy of COSO, companies have a new risk framework to consider that has the potential to drive a new risk mindset deeper into the organization.
Corporate approaches to risk management are not keeping pace with the velocity and complexity of risk in today’s business environment. Is it time for an ERM refresh?
Data gathered by Protiviti and Audit Analytics from fiscal 2015 annual reports show that the implementation of the COSO framework for audited internal control over financial reporting is almost complete: 96 percent of companies reviewed used the 2013 Framework, in comparison to 82 percent for fiscal 2014. Tammy Whitehouse reports. ...