FEI Financial Reporting COSO

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: Financial Reporting: COSO (Committee of Sponsoring Organizations)

Monitoring Guidance:
Feb 09	COSO Releases Monitoring Guidance
Jan 09	COSO Guidance On Monitoring Internal Control To Be Issued Feb. 4
Aug 08	Board Role Is Focus Of FEI Comments To COSO On Monitoring Internal Control
Jun 08	Questions For Public Comment In COSO Online Comment Form
Jun 08	Summary Of COSO Exposure Draft: Monitoring Internal Control Systems
Jun 08	COSO Releases ED On Monitoring Internal Control
Oct 07	FEI Files Comment Letter On COSO Monitoring Discussion Document
Sep 07	Key Points In COSO Discussion Document: "Guidance on Monitoring Internal Control Systems"
Sep 07	COSO: Discussion Document On Monitoring; Comments Due Oct. 31
Jan 07	COSO Selects Grant Thornton To Lead Monitoring Project
Oct 06	COSO Launches Project To Develop Guidance On Monitoring

Internal Control Guidance for Small Companies:
Jul 06	COSO Issues Small Business Guidance
Feb 06	COSO Posts Comment Letters Received on Internal Control ED
Jan 06	COSO Extends ED Comment Deadline to Jan. 15
Dec 05	FEI SPCTF Comment Letter on COSO ED
Oct 05	COSO Releases Proposed Guidance for Small Business, Comments Due Dec. 31
Jun 05	COSO For Small Businesses, ED Tentatively Slated For September, 2005
Jan 05	COSO to Address Small Business Concerns

Enterprise Risk Management (ERM):
Nov 09	COSO Releases Thought Paper On Enterprise Risk Management
Sep 04	COSO Releases Enterprise Risk Management Framework
Sep 04	Applying the COSO ERM Framework, by The IIA(powerpoint)
Jun 04	ERM (COSO) Framework, By FEI CEO
Oct 03	"COSO Update" by Financial Executives Research Foundation, Inc.

What is COSO?

Apr 03

COSO Home Page: http://www.coso.org
Click on "Key Concepts" for the definition of Internal Control.

Click on "Publications" for:

Press Release on COSO Risk Management Framework Project
"Report of the National Commission on Fraudulent Financial Reporting" (Oct 1987)
Executive Summary of "Internal Control - Integrated Framework" (Sept 1992)
Executive Summary of "Internal Control Issues in Derivatives Usage" (1996)
Executive Summary of "Fraudulent Financial Reporting: 1987 - 1997
An Analysis of U.S. Public Companies" (Nov 1999)

COSO Articles:
Jan 11	COSO Releases Two New Thought Papers On ERM
Jan 11	COSO Launches Survey On Update Of Internal Control Framework; Deadline Jan. 31
Nov 10	COSO Launches Project To Modernize 1992 Internal Control Framework
May 10	COSO Releases Latest Fraud Study
Mar 09	COSO Seeks New Board Chair; Application Deadline Extended To March 20
Jan 09	COSO Board Chair: Position Description
Oct 07	COSO Board Meets At FEI
Sep 07	New COSO Discussion Document Seeks Comment on Guidance for Monitoring Internal Control (BNA 9.18.07)
Jul 02	“Beyond Traditional Audit Techniques”, Paul E. Lindow and Jill D. Race, Journal of Accountancy
Jun 01	“COSO Evaluation Form,” by Auditnet.org
Sep 98	"COSO and Self-Assessment", PowerPoint presentation by David B. Crawford, CIA, CPA, Audit Manager, The University of Texas System Audit Office
Dec 97	“COSO Based Auditing,” by Mark R. Simmons The Internal Auditor

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