COSO

(noun)

Committee of Sponsoring Organizations of the Treadway Commission (COSO) is a voluntary private-sector organization dedicated to providing thought leadership to executive management and governance entities on aspects of organizational governance, business ethics, internal control, enterprise risk management, fraud and financial reporting.

Related Terms

Examples of COSO in the following topics:

  • Information and Risk Trade-Off

    • The four objective categories addressed in an ERM, according to COSO, are:

  • Cash Controls

    • According to the Committee of Sponsoring Organizations of the Treadway Commission (COSO), internal control has five components: