COSO (Commitee on Sponsoring Organizations) guidance documents posted on the following topics: Enterprise Risk Management, Internal Controls and Fraud Deterrence.
About COSO - A voluntary private-sector organization, COSO is dedicated to guiding executive management and governance entities toward the establishment of more effective, efficient, and ethical business operations on a global basis. It sponsors and disseminates frameworks and guidance based on in-depth research, analysis, and best practices.
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