Difference between revisions of "Committee of Sponsoring Organizations of the Treadway Commission (COSO)"
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| − | + | 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> | |
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| + | ===See Also=== | ||
| + | [[COSO_Internal_Control_Integrated_Framework|COSO Internal Control- Integrated Framework]] | ||
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| + | ===References=== | ||
| + | <references /> | ||
Latest revision as of 14:40, 6 February 2021
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)[1]
See Also
COSO Internal Control- Integrated Framework