The Committee of the Sponsoring Organizations of the Treadway Commission, is the organization dedicated to providing thought leadership through the development of comprehensive frameworks and guidance on internal control, enterprise risk management, and fraud deterrence. COSO is a private sector initiative, jointly sponsored and funded by: American Accounting Association; American Institute of Certified Public Accountants (AICPA); Financial Executives International; Institute of Management Accountants; and Institute of Internal Monitors.
Retrieved from COSO. (2018). https://www.coso.org/Pages/default.aspx