COSO Releases New Thought Leader Paper Demonstrating How Frameworks Improve Organizational Performance and Governance
The Committee of Sponsoring Organizations of the Treadway Commission (COSO) announced today the release of a new thought paper, Improving Organizational Performance and Governance: How the COSO Frameworks Can Help, developed to illustrate how the enterprise risk management (ERM) and internal control frameworks can contribute to enhancing organizational performance and governance for sustainable success.
COSO news release
Improving Organizational Performance and Governance: How the COSO Frameworks Can Help
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Formed in 1985, COSO is a joint initiative of five private sector organizations and is dedicated to providing thought leadership through the development of frameworks and guidance on ERM, internal control and fraud deterrence. COSO’s sponsoring organizations are the American Accounting Association (AAA), the American Institute of Certified Public Accountants (AICPA), Financial Executives International (FEI), IMA (Institute of Management Accountants), and The Institute of Internal Auditors (IIA). www.coso.org.