Sarbanes-Oxley & Committee of Sponsoring Organizations of the Treadway Commission Compliance

The Committee of Sponsoring Organizations of the Treadway Commission COSO) is a joint initiative of five private sector organizations and is dedicated to providing thought leadership through the development of frameworks and guidance on enterprise risk management, internal control and fraud deterrence. It addresses the evolution of enterprise risk management and the need for organizations to improve their approach to managing risk to meet the demands of an evolving business environment. 

This document contains the following sections: