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
Source: http://feedproxy.google.com/~r/AICPA_BusinessIndustryGovt/~3/9cxRnDsX7rg/COSO_Integrated_Framework_Project.aspx
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