COSO

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COSO

(Committee Of Sponsoring Organizations of the Treadway Commission) An initiative of five accounting associations that provide guidance in risk and control, which enable good organizational governance and reduction of fraud. Founded in 1985, COSO sponsored the National Commission on Fraudulent Financial Reporting, which was chaired by James Treadway, Jr., former commissioner of the SEC. For more information, visit www.coso.org.

The COSO framework is widely used in auditing for compliance with the Sarbanes-Oxley Act (SOX) and Gramm-Leach-Bliley Act (GLBA). COSO's core elements of internal control are:

1 - Control environment
2 - Risk assessment
3 - Control activities
4 - Information & communication
5 - Monitoring
References in periodicals archive ?
The institutional structure is understood as mutually constitutive of action and constituted by it (Giddens, 1984, 1986; Machado-da-Silva & Coser, 2006; Orlikowski, 2000).
Coser, On Collective Memory, The Heritage of Sociology (Chicago: University of Chicago Press, 1992).
In the attempt of better understanding this complex phenomenon of network formation, different research methodologies have being used, among which we can highlight the analysis of social networks (SNA) and the structural network analysis (MACHADO-DA-SILVA; COSER, 2006).
Acknowledgements: The authors thank the youth co-researchers, the participants, partner organizations, Catharine Chambers, Larissa Coser, and Elizabeth Saewyc for their time and contribution to this work.
Bacigalupo A, Bruno B, Saracco P, Di Bona E, Locasciulli A, Locatelli F, Gabbas A, Dufour C, Arcese W, Testi C, Broccia C, Carotenuto M, Coser P, Barbui T, Leoni P, Ferster A: Antilymphocyte globulin, cyclosporine, prednisolone and granulocyte colony-stimulating factor For severe aplastic anemia: An update of the GITMO/EBMT study on 100 patients.
Similarly to Dahrendorf, Coser and Lipset, alike, see the source of conflict in an unequal distribution of resources.
Coser (New York: Free Press of Glencoe, 1961; New York: Schocken Books, 1972).
Moreover, Coser (1956/2008) argues that disagreements among heterogeneous groups may actually strengthen relationships and produce associations that reduce feelings of social isolation.
The polemical attacks in the style of Irving Howe and Louis Coser have diminished, at least in the consideration of popular front literature.
41) As the sociologist Lewis Coser put it: "I know of no government in history which has deliberately financed its own opposition.