View source for Committee of Sponsoring Organizations of the Treadway Commission (COSO)

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) is a joint initiative of five private sector organizations, established in the United States, dedicated to providing thought [[leadership]] to executive [[management]] and [[governance]] entities on critical aspects of organizational governance, [[business]] ethics, internal [[control]], enterprise [[risk]] management, fraud, and financial reporting. COSO has established a common internal control [[model]] against which companies and organizations may assess their control systems. COSO is supported by five supporting organizations, including the Institute of Management Accountants (IMA), the American [[Accounting]] Association (AAA), the American Institute of Certified Public Accountants (AICPA), the Institute of Internal Auditors (IIA), and Financial Executives International (FEI)<ref>Committee of Sponsoring Organizations of the Treadway Commission [https://en.wikipedia.org/wiki/Committee_of_Sponsoring_Organizations_of_the_Treadway_Commission Wikipedia]</ref>


===See Also===
[[COSO_Internal_Control_Integrated_Framework|COSO Internal Control- Integrated Framework]]


===References===
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