How ERM's role has evolved with corporate-governance regulation

03/28/2005
David WoodDavid A. Wood & AssociatesLincoln, UKScott RandallDet Norske Veritas ConsultingHoustonThe Committee of Sponsoring Organizations of the Treadway Commission (COSO) is a private-sector consortium formed in 1985 to fight financial-statement fraud via education and guidelines. It developed the COSO I-Internal Controls Framework (1992).A requirement for internal controls is part of the US Foreign Corrupt Practices Act (FCPA), which requires companies, among other things, to “devise and maintain a system of internal accounting controls sufficient to provide reasonable assurances that (i) transactions are executed in accordance with management’s general or specific autho...
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