By Tammy Whitehouse2015-04-13T07:45:00
With more than 3,000 filings collected through early April, three-fourths of publicly traded companies have disclosed that they have adopted the 2013 COSO internal control framework, with the rest either remaining on the 1992 framework or not disclosing what framework they followed, according to a study published by Protiviti.
2016-10-12T11:15:00Z By Tammy Whitehouse
COSO’s new fraud guide is not mandatory but, says Tammy Whitehouse, public companies would be wise to study and consider it anyway because it could eventually become a requirement.
2015-05-27T09:00:00Z By Tammy Whitehouse
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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