KnowledgeLeader Blog

What is the COSO Enterprise Risk Management Framework?—Updated!*

Posted by Katrina Opgenorth on Mon, Feb 20, 2017 @ 09:00 AM

In 2013, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) issued a comprehensive update to its original 1992 Internal Control - Integrated Framework. This COSO framework is the de facto framework used by more than 99 percent of the organizations required to comply with Section 404 - Internal Controls over Financial Reporting (ICFR) requirement of the Sarbanes-Oxley Public Company Accounting Reform and Investor Protection Act (SOX).

Read More

Tags: enterprise risk management, COSO Framework

What Are the Five Components of the COSO Framework?

Posted by Sharise Cruz on Fri, Oct 28, 2016 @ 10:00 AM

In 1992, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) developed a model for evaluating internal controls. This model has been adopted as the generally accepted framework for internal control and is widely recognized as the definitive standard against which organizations measure the effectiveness of their systems of internal control. 

Read More

Tags: COSO Framework, COSO, KnowledgeLeader tools

Updated COSO Internal Control Framework: The Bulletin, Volume 5, Issue 3

Posted by Aspen Plummer on Tue, May 28, 2013 @ 01:12 PM

Read More

Tags: Protiviti, enterprise risk management, leadership, COSO Framework, COSO, internal controls

Protiviti publishes new “Guide to the Sarbanes-Oxley Act: IT Risks and Controls”

Posted by Dave Goff on Wed, Jan 02, 2013 @ 04:47 AM

Protiviti has published the second edition of its popular booklet, Guide to the Sarbanes-Oxley Act: IT Risks and Controls.

This publication is the definitive resource guide on IT risks and control issues related to compliance with SOX Section 404. This is a 45 page booklet covering an array of SOX-related topics in a questions and answers format.

Read More

Tags: enterprise risk management, Sarbanes-Oxley, audit team, IT audit, COSO Framework, COSO, SOX, Data Integrity Risk, IT strategy, methodology, Application-Level Controls

Subscribe To Our Blog

About KnowledgeLeader

KnowledgeLeader, provided by Protiviti, is the premier resource for internal audit and risk management professionals.

With over 1,400 customizable tools and 1,300 articles by industry experts, we offer the most comprehensive service on the market.

For more information:

View Our Site Tour