Committee of Sponsoring Organizations of the Treadway Commission: The revised COSO Internal Control Integrated Framework: Challenges and Opportunities

• In Event: Committee of Sponsoring Organizations of the Treadway Commission: The Revised COSO Internal Control Integrated Framework: Challenges and Opportunities

Session Submission Type: Panel

Abstract

The revised COSO Framework has introduced significant changes from the 1992 version of the guidance. The panel will discuss the development of the revised version, including the major changes, issues in implementing the new framework, and implications for integrated audits under PCAOB Standards. Finally, the panel will discuss potential research related to the new framework.

Track

• Auditing Section Midyear Conference and Doctoral Consortium

Moderator

• Sandra W Shelton, DePaul University

Panelists

• Sandra Richtermeyer, Xavier University

• David Landsittel, Former Chairman, COSO and Audit Committee Chair, Molex, Incorporated

• David Soske, Partner, PwC