The Wall Street Journal

COSO Enhances Its Internal Control—Integrated Framework

(the “ERM Framework”) has not been superseded by the 2013 Framework. While the ERM Framework and the 2013 Framework are intended to have different focuses, the two frameworks are designed to ...
The Wall Street Journal

The 2013 COSO Framework and the Audit Committee

The implementation of the updated 2013 COSO Framework issued last May provides audit committees and management teams an opportunity to take a fresh look at internal control and create value for the ...
Nature

Internal Control Systems and Financial Reporting Quality

Internal control systems encompass the processes, policies and procedures designed by an organisation’s leadership to provide reasonable assurance over the reliability of financial reporting. Grounded ...