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

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

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The Committee of Sponsoring Organizations of the Treadway Commission (COSO) – an organization providing thought leadership and guidance on internal control, enterprise risk management and fraud deterrence – has released its long-awaited updated Internal Control – Integrated Framework (New Framework). The original version, released by COSO in 1992, has gained broad acceptance. Today, this time-tested framework continues to be recognized as a leading resource for purposes of providing guidance on the design and evaluation of internal control.

Protiviti has published a new flash report and issue of The Bulletin with details on the New Framework. This issue of The Bulletin addresses various questions regarding the New Framework from COSO, including the reasons why it was updated, what has changed, the process for transitioning to its use, and steps companies should take now.


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

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