The Committee of Sponsoring Organizations of the Treadway Commission has released guidance outlining ways that organizations can achieve and maintain effective internal controls over generative AI.

An exposure draft released Monday by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) seeks comments on an updated internal control framework designed to help organizations ...

An internal control structure or system is an amalgamation of the policies and procedures that a small business implements to ensure that each of its goals is achieved. It ensures that each employee ...

Internal controls are the rules, mechanisms, and procedures a company implements to ensure the integrity of its financial and accounting information, promote accountability, and prevent and detect ...

Recent regulatory enforcement actions have reinforced a shift toward process-level scrutiny, with the SEC repeatedly citing ineffective internal controls over ...