COSO's New Framework

摘要

In November 2011, the Committee of Sponsoring Organizations of the Treadway Commission (COSO), one of the leading contributors to thought leadership in risk and internal control, released its revised Internal Control-Integrated Framework (ICIF) for public exposure and comment. A second round of public exposure and comment just ended in December 2012. The newly proposed framework is intended to improve and build on COSO's earlier framework, originally published in 1992, to reflect the changes in the operating and risk environments that have occurred over the past 20 years.