The Treadway Commission and Internal Controls
Treadway Commission’s Origin, History, and Purpose As a voluntary service, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) began in 1985. The COSO was founded and originated in order to identify factors of fraudulent financial reporting and to establish delineated internal control criteria that entities can follow (Bitpipe.com, 2007). The overall intent of ...