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    COSO Internal Control- Integrated Framework

    Framework The Committee of Sponsoring Organizations of the Treadway Commission (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 enterprise risk management, internal control...
    Published on February 19, 2014

    COSO Internal Control Integrated Framework Exposure Draft - AICPA Comment Letter

    Comment Letter This comment letter details AICPA's thoughts on the COSO Internal Control – Integrated Framework Exposure Draft
    Published on March 30, 2012

    COSO Internal Control Integrated Framework & GAO Internal Control Updates

    Issue Brief Effective internal control helps organizations manage change and cope with evolving demands and competing priorities. Lately, there has been a lot of change—evolving demands, and competing priorities, especially in government due mainly to the economic climate.
    Published on June 10, 2013

    Government Briefs - 2012

    Overview This page provides informational briefs created in 2012 specifically for CPAs in government.
    Published on September 12, 2012

    COSO Internal Control Integrated Framework & GAO Internal Control Updates

    Article Effective internal control helps organizations manage change and cope with evolving demands and competing priorities. Lately, there has been a lot of change—evolving demands, and competing priorities, especially in government due mainly to the economic climate.
    Published on November 21, 2013

    Current State of Enterprise Risk Oversight and Market Perceptions of COSOs ERM Framework

    Report In July 2010, COSO commissioned the Enterprise Risk Management Initiative at North Carolina State University to conduct a survey to guage the extent of use, consideration, and reliance on COSO’s ERM Framework...
    Published on December 11, 2010

    Where Boards of Directors Currenty Stand in Executing Their Risk Oversight Responsibilities

    Report The Committee of Sponsoring Organizations of the Tredaway Commission (COSO) commissioned Protiviti to conduct a survey regarding board of directors' risk oversight responsibilities. The results, detailed in this report, shed new light on how boards are fulfilling their risk...
    Published on December 11, 2010

    Internal Controls Just the Start of a Fraud, Waste and Abuse Prevention Program

    Article Ever since the Committee of Sponsoring Organizations (COSO) framework was published in 1992, for-profit, not-for-profit and government entities have implemented some form of internal controls. If anything, governments preceded for-profit organizations because the...
    Published on March 11, 2010

    AICPA Not-for-Profit Audit Committee Toolkit- COSO Framework (Download)

    Toolkit This tool is intended to give boards an overview of ERM, its opportunities and limitations, the relationship between ERM and internal control, and the roles and responsibilities for risk management in the organization. Importantly, ERM is a management responsibility, subject to oversight of the board of directors.
    Published on July 02, 2010

    ERM Resources

    Article ...The AICPA has numerous resources to help members learn more about ERM and share with their senior management and staff. In addition, COSO has several important resources for CPAs. Available resources are listed below
    Published on October 23, 2014

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