The Committee of Sponsoring Organizations of the Treadway Commission (COSO) Internal Control – Integrated Framework (2013) gained wide acceptance following financial control failures in the early 2000s. Today it is the most widely used internal control framework in the U.S. Its five components can be applied to organizations of all types and sizes, including not-for-profits (NFPs).
In this archived NFP Section webcast, presenters Carolyn Mollen, CPA, VP, Finance & Administration at Resources for the Future and Paul Preziotti, CPA, Principal