Executive Summary
COSO, the Committee of Sponsoring Organizations, has a mission to offer thought leadership and guidance by developing comprehensive guidance and frameworks on risk management for risks, fraud deterrence and internal control. This program is primarily designed to enhance organizational governance and performance as well as reducing the level of fraudulent actions and claims in organizations. This program has an aim and vision to be a renowned thought leader all over the world in all marketplaces. COSO, by design, is a voluntary organization in the private sector that is dedicated to the improvement of quality in financial reporting. It attains this through effective ...
