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Welcome to COSO

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) is a joint initiative of the five private sector organizations listed on the left and is dedicated to providing thought leadership through the development of frameworks and guidance on enterprise risk management, internal control and fraud deterrence. We hope you will find the information on this site to be helpful and we welcome your input.

What's New

January 20, 2012

Enterprise Risk Management – Understanding and Communicating Risk Appetite


Organizations encounter risk every day as they pursue their objectives. Risk appetite — the amount of risk organizations are willing to accept in pursuit of their objectives — is an integral part of an effective ERM system. This thought paper aims to help organizations develop, better articulate, and implement “risk appetite.” It provides examples of statements of risk appetite and emphasizes the notion that risk appetite should be clearly defined, communicated by management, embraced by the board, and continually monitored and updated.

View Thought Paper
Read Press Release
December 19, 2011

COSO Releases Internal Control - Integrated Framework for Public Comment


COSO has released, for public comment, an updated Internal Control – Integrated Framework (Framework) intended to help organizations improve performance with greater agility, confidence and clarity.

View and Comment on Exposure Draft
Read Frequently Asked Questions
Download PowerPoint Presentation
Read Press Release