COSO
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COSO (Committee of Sponsoring Organizations of the Treadway Commission) is a framework that provides guidance on internal control over financial reporting. It is issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO), a joint initiative of five private-sector organizations: the American Accounting Association (AAA), the American Institute of Certified Public Accountants (AICPA), Financial Executives International (FEI), the Institute of Internal Auditors (IIA), and the National Association of State Auditors, Comptrollers and Treasurers (NASACT). COSO is a widely recognized and accepted framework for internal control, and it is used by organizations of all sizes and industries around the world.
Why Learn COSO?
There are many reasons why you might want to learn about COSO. Some of the most common reasons include:
