JD Supra

A Principles-Based Model for Modern Governance: COSO and NACD’s Proposed Corporate Governance Framework

In May 2025, the Committee of Sponsoring Organizations of the Treadway Commission (COSO), in collaboration with the National Association of Corporate Directors (NACD), released a public exposure draft ...
JD Supra

COSO Week – Objective V: Monitoring Activities

COSO was adopted in 1992 as a framework for basis to design and then test the effectiveness of internal controls. In 2010, it was deemed necessary to update this framework, to provide a more ...
CSOonline

Aligning cybersecurity strategy and performance with updated COSO ERM guidance

Recently released COSO-ERM framework provides guidance to enable cyber and information security professionals to communicate risks and threats in language that stakeholders can understand and take ...
CSOonline

COSO for CSOs: An interview with the internal control and ERM frameworks’ co-author

As the business world focuses more on risk management, more people are turning to the frameworks developed by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). COSO is a ...
continuitycentral.com

New ISACA guide shows how the updated COSO Framework relates to COBIT 5

A new guide released by ISACA shows how the latest versions of the COSO Internal Control - Integrated Framework and COBIT relate and helps professionals who use both frameworks to create business ...