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COSO

COSO is the Committee of Sponsoring Organizations of the Treadway Commission. Established in the US in 1992, it’s a joint initiative between the Institute of Management Accountants (IMA), the American Accounting Association (AAA), the American Institute of Certified Public Accountants (AICPA), the Institute of Internal Auditors (IIA) and Financial Executives International (FEI) to provide thought leadership to executive management and governing entities. They aspire to do this through the development of frameworks and guidance on enterprise risk management, internal control and fraud deterrence.


COSO developed a model for evaluating internal controls which is widely used and accepted by organizations. The system involves 17 components which serve to set the company’s success. These can fit into the following buckets:
1. Control Environment
2. Risk Assessment
3. Control Activities
4. Information and Communication
5. Monitoring


Discover how CCH Tagetik Performance Management Software delivers:

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