COSO
A framework and thought leadership body focused on enterprise risk management, internal control, and fraud deterrence.
COSO, the Committee of Sponsoring Organizations of the Treadway Commission, publishes widely used frameworks for internal control and enterprise risk management.
Its guidance is often referenced in auditing, financial reporting, and control design, even when organizations are also following more specialized frameworks like SOC 2 or ISO 27001.
Understanding COSO concepts can help organizations design more coherent, principle-based control environments.
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