If you work for a publicly traded company that is subject to Sarbanes-Oxley Act (SOC) Section 404 compliance requirements, chances are you are highly familiar with the Committee of Sponsoring Organizations of the Treadway Commission’s (COSO) Internal Control—Integrated Framework. On May 14, 2013, COSO released an updated version of its Internal Control—Integrated Framework. GBQ’s Risk Advisory Services professionals understand the need for strong systems of internal control and the importance of corporate governance.
COSO’s 2013 Framework is intended to enhance organizations’ control structures amid the dynamic and rapidly evolving business environment in which we operate. Click here to review some answers to our clients’ most frequently asked questions on the subject.