All Internal Control Integrated Framework articles
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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.
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Blog
COSO appoints new chair, may consider internal control guidance
As new leadership takes the helm at COSO, the board is considering whether it can help sort out ongoing tension over public company internal control reporting.