JournalofAccountancy

Trust Services: A Better Way to Evaluate I. T. Controls

SARBANES-OXLEY REQUIRES MANAGEMENT to include an assessment of internal controls over financial reporting, using a suitable framework, in the annual report. While a number of frameworks are available, ...
JournalofAccountancy

COSO Releases Draft of Updated Internal Control Framework

An exposure draft released Monday by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) seeks comments on an updated internal control framework designed to help organizations ...
Compliance Week

COSO Unveils Proposed Update on Internal Controls Framework

Just in time for the holiday reading list, COSO has published a draft of its updated internal control framework, calling on companies that rely on the widely accepted framework to consider how the ...
CSR Wire

AccountAbility Welcomes COSO Study and Guidance To Achieve Effective Internal Control Over Sustainability Reporting

NEW YORK and LONDON, April 6, 2023 /CSRwire/ - AccountAbility, the trusted global ESG consulting and standards firm with a close to three-decade history in helping leaders build better companies, ...
continuitycentral.com

New COSO guidance looks at ‘Achieving Effective Internal Control Over Sustainability Reporting’

COSO (The Committee of Sponsoring Organizations of the Treadway Commission) has released a study with supplemental guidance for organizations to achieve effective internal control over sustainability ...