The Committee of Sponsoring Organizations grew out of a private sector initiative known as the Treadway Commission in 1987. COSO was tasked to develop and explain an integrated framework for the ...
The Internal Revenue Service (IRS) has recently added important guidance to its Employee Plan Team Audit (EPTA) website that is very helpful to retirement plan sponsors and retirement plan ...
In its most recent guidance for compliance with Sarbanes-Oxley section 404 requirements for smaller entities, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) has provided ...
Today many companies recognize the desirability as well as the requirement to have an effective system of internal control. Yet, designing and implementing a cost-effective system of internal control ...
Find out what your control self-assessment score is. A score of 20 indicates that these key components of the internal control environment are strong. A score between 10 and 19 indicates that ...