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VideoThe COSO Effect: How the New Control Framework Adds Value, Not Just Work for Work’s Sake
Ext. Publication
May 30, 2014
National Strategy Leader, Large Market and Public Entities
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“The COSO Effect: How the New Control Framework Adds Value, Not Just Work for Work’s Sake” by Alyssa Martin for Smart Business (June 1, 2014)
Every business, private and public, has a control structure. Internal controls — often called COSO after the Committee of Sponsoring Organizations that has set the standard for internal controls since 1992 — are the functional steps that process accounting transactions generated by a business.