COSO Resource and Information Center

In 1992, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) published Internal Control-Integrated Framework, which has become commonly known as the COSO Framework. An updated Framework was issued in May 2013. It retains the original five components of internal control – control environment, risk assessment, information and communication, control activities and monitoring activities; however, it adds 17 principles and 81 points of focus that are necessary for an effective internal control environment. While the framework provides guidelines, questions may still remain regarding the implementation of the new guidance.

How our COSO/internal control specialists can help
Our multidisciplinary team of specialists can assess your current internal controls landscape and collaborate with you to develop and execute a work plan unique to your situation, and help you optimally comply with the 2013 COSO Framework.

Most Popular Insights


COSO can help growing banks realize key internal controls efficiencies

With banks growing again, they may face FDICIA and SOX compliance hurdles. See how COSO-driven internal controls help ready them for both.

  • Jason Chinn
  • |
  • May 05, 2018


Understanding the Principles in the Updated COSO Framework

Our summary includes all of the individual articles we published discussing the 17 COSO principles.

  • January 02, 2015


COSO framework creates opportunity for effective internal controls

Update to the COSO framework provides additional guidance to enhance your control environment and an opportunity to better align strategy

  • Josh Kettler
  • |
  • March 25, 2014


SOX Reset 2014

New guidelines for internal controls could lead to SOX “reset” in 2014, as companies take a more enterprise-wide approach to risk.

  • Mark Kultgen, Corey Saunders
  • |
  • December 18, 2013


What you need to know: Implementing the 2013 COSO Framework

This high-level summary contains a changes that may significantly impact the way your organization approaches internal controls.

  • September 01, 2013


Internal controls at private clubs: Go beyond segregation of duties

Any review of internal control best practices, typically the COSO Framework, should lead one to conclude that internal control has five timeless concepts or components that are equally important.

  • January 28, 2013

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How can we help you?

To discuss how our team can help your business, contact us by phone 800.274.3978 or

Related Resources




COSO and nonprofits – a practical approach to applicability

  • June 11, 2014


New COSO Framework webcast

  • May 08, 2014

In The News

Bridging the Divide Between COSO Frameworks Old and New

Buying Time on COSO’s Internal Control Framework