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The COSO framework, developed by the Committee of Sponsoring Organizations of the Treadway Commission, is widely used by publicly traded companies and accounting and financial firms. It focuses on implementing internal controls to achieve operations, reporting, and compliance objectives. In addition, the framework provides recommendations for public companies, independent auditors, regulators, and educational institutions on ensuring effective internal controls.

Le cadre COSO, développé par le Committee of Sponsoring Organizations of the Treadway Commission, est largement utilisé par les entreprises cotées en bourse et les sociétés d'audit et financières. Il met l'accent sur la mise en place de contrôles internes pour atteindre des objectifs opérationnels, de reporting et de conformité. De plus, le cadre fournit des recommandations aux entreprises cotées en bourse, aux auditeurs indépendants, aux régulateurs et aux institutions éducatives pour garantir des contrôles internes effectifs.

Sources

COSOWhat is the COSO Framework? How is it Used? - TechTargetFive Components of the COSO Framework You Need to Know - KnowledgeLeader BlogAbout the COSO Framework - Division of Financial Services - Cornell UniversityCOSO Framework: What it is and How to Use it - Case IQCommittee of Sponsoring Organizations of the Treadway Commission - Wikipedia
COSO Framework: What it is and How to Use it | Case IQCOSO | Office of Internal Audit

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